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Ontario 



Ministry of 
Finance 



ovemmea? 
Publications 



1995-1996 



Public Accounts 
of Ontario 



VOLUME2 



Financial Statements of 
Crown Corporations, 
Boards, Commissions 



'uiunuians onTRiia 



10678? 

PUt IICC 15-Sh U 

$ 25.00 




Ontario 



Ministry of 
Finance 



1995-1996 



Public Accounts 
of Ontario 



VOLUME 2 



Financial Statements of 
Crown Corporations, 
Boards, Commissions 



This publication is also available in French 
Ce document est egalement publie en francais 

ISSN 0381-2375 

©Queen's Printer for Ontario, 1996 



(( 



OBRARy 

1996 



fyof't? 



TABLE OF CONTENTS 

Page 

General 

Guide to Public Accounts vii 

Public Sector Salary Disclosure Act ix 

FINANCIAL STATEMENTS 

Section 1 - Enterprises 

Development Corporations (Combined) March 31, 1996 1-2 

Ontario Development Corporation March 31, 1996 1-3 

Eastern Ontario Development Corporation March 31, 1996 1-4 

Northern Ontario Development Corporation March 31, 1996 1-5 

Innovation Ontario Corporation ' March 31, 1996 1-6 

Liquor Control Board of Ontario March 31, 1996 1-7 

Metropolitan Toronto Convention Centre Corporation March 31, 1996 1-15 

Niagara Parks Commission October 31, 1995 1-26 

Ontario Casino Corporation March 31, 1996 1-35 

Ontario Clean Water Agency December 31, 1995 1-50 

Ontario Housing Corporation December 31, 1995 1-59 

Ontario Lottery Corporation March 31, 1996 1-71 

Ontario Northland Transportation Commission December 31, 1995 1-81 

Ontario Transportation Capital Corporation March 31, 1996 1-97 

Toronto Area Transit Operating Authority March 31, 1996 1-110 

Section 2 - Service Organizations 

Crop Insurance Commission March 31, 1996 2-2 

Ontario Aerospace Corporation March 31, 1996 2-7 

Ontario Cancer Institute March 31, 1996 2-13 

Ontario Cancer Treatment and Research Foundation March 31, 1996 2-27 

Ontario Educational Communications Authority (TV Ontario) March 31, 1996 2-40 

Ontario Financing Authority March 31, 1996 2-50 

Ontario Realty Corporation March 31, 1996 2-61 

» Ontario Training and Adjustment Board March 31, 1996 2-62 
St. Lawrence Parks Commission March 31, 1996 2-70 
Interim Waste Authority Ltd March 31, 1996 2-77 

Northern Ontario Heritage Fund Corporation March 31, 1996 2-83 

Section 3 - Trust and Other 

Accountant of the Ontario Court March 31, 1996 3-2 

Deposit Insurance Corporation of Ontario December 31,1995 3-9 

Ontario Pension Board December 31, 1995 3-20 

The Public Guardian and Trustee for the Province of Ontario March 31, 1996 3-35 

Workers' Compensation Board December 31, 1995 3-43 

Ontario Hydro December 31, 1995 3-58 

Legislative Assembly Retirement Allowance Account March 31, 1996 3-89 

Motor Vehicle Accident Claims Fund March 31, 1996 3-90 

Provincial Judges Pension Fund March 31, 1996 3-96 

The Financial Administration Act March 31, 1996 3-101 

The Ministry of Revenue Act March 31, 1996 3-102 



m 



MINISTERIAL RESPONSIBILITY FOR 
ENTERPRISES, SERVICE ORGANIZATIONS, TRUSTS & OTHER 



Minister of Agriculture, Food and Rural Affairs 
Crop Insurance Commission of Ontario 
Attorney General 

^ Accountant of the Ontario Court 

The Public Trustee for the Province of Ontario 
Minister of Consumer and Commercial Relations 

Liquor Control Board of Ontario 
Minister of Culture, Tourism and Recreation 

K Ontario Educational Communications Authority (TV Ontario) 

Ontario Lottery Corporation 
Metropolitan Toronto Convention Centre Corporation 
Niagara Parks Commission 
St. Lawrence Parks Commission 
Minister of Economic Development and Trade 

Ontario Aerospace Corporation 

Ontario Casino Corporation 

Development Corporations (Combined) 

Ontario Development Corporation 

Eastern Ontario Development Corporation 

Innovation Ontario Corporation 

Northern Ontario Development Corporation 
Minister of Education and Training 

Ontario Training Adjustment Board 
Minister of Environment and Energy 

Interim Waste Authority Ltd. 

Ontario Hydro 

Ontario Clean Water Agency 
Minister of Finance 

Deposit Insurance Corporation of Ontario 

Motor Vehicle Accident Claims Fund 

Ontario Financing Authority 

The Financial Administration Act 

The Ministry of Revenue Act 
Minister of Health 

Ontario Cancer Institute 

Ontario Cancer Treatment and Research Foundation 
Minister of Housing 

Ontario Housing Corporation 
Minister of Labour 

Workers' Compensation Board 
Chair of Management Board of Cabinet 

Legislative Assembly Retirement Allowances Account 

Ontario Pension Board 

Ontario Realty Corporation 

Provincial Judges Pension Fund 
Minister of Northern Development and Mines 

Northern Ontario Heritage Fund Corporation 

Ontario Northland Transportation Commission 
Minister of Transportation 

Ontario Transportation Capital Corporation 

Toronto Area Transit Operating Authority 



A GUIDE TO PUBLIC ACCOUNTS 

1 . SCOPE OF THE PUBLIC ACCOUNTS 

The 1995-96 Public Accounts of the Province of Ontario comprise the financial statements and three volumes: 

Volume 1 contains the Consolidated Revenue Fund schedules and Ministry statements. The Consolidated Revenue Fund 

reflects the financial activities of the government's ministries on a modified cash basis. 

Volume 2 contains the financial statements of significant provincial crown corporations, boards and commissions which are 

part of the government's reporting entity and other miscellaneous financial statements. 

Volume 3 contains the details of expenditure and the Ontario Public Service senior salary disclosure. 

2. A GUIDE TO VOLUME 2 OF THE PUBLIC ACCOUNTS 

The financial statements of the selected crown corporations, boards and commissions are for fiscal periods ending within the 
Province's own fiscal period April 1, 1995 to March 31, 1996. They are presented in the same detail as the approved, audited 
financial statements and as nearly as possible in the same form. The statements have been presented in the order shown in the 
Table of Contents. In addition, a listing is provided which groups the crown corporations, boards and commissions by 
ministerial responsibility. 






vn 



PUBLIC SECTOR SALARY DISCLOSURE ACT 

The Public Sector Salary Disclosure Act requires employers in the public sector to disclose the names, positions, salaries and 
taxable benefits of employees paid $100,000 or more in the previous calendar year. One of the requirements is to include the 
information with their annual report or financial statements. 

The employees of the following enterprises, organizations and trusts are paid through the Ontario government payroll system. 
Therefore, any employees paid $100,000 or more in 1995 are listed in the OPS listing in Volume 3 of the Public Accounts: 

Accountant of the Ontario Court 

Development Corporations 

Interim Waste Authority Ltd. 

Ontario Clean Water Agency 

Ontario Financing Authority 

Ontario Realty Corporation 

Ontario Training and Adjustment Board 

The Public Trustee for the Province of Ontario 

The following enterprises, organizations and trusts had no employees who were paid $100,000 or more in 1995: 

Crop Insurance Commission 

Niagara Parks Commission 

Northern Ontario Heritage Fund Corporation 

Ontario Aerospace Corporation 

Ontario Housing Corporation 

St. Lawrence Parks Commission 

The following are funds that have no employees: 

Legislative Assembly Retirement Allowance Account 
Motor Vehicle Accident Claims Fund 
Provincial Judges Pension Fund 

For enterprises, organizations and trusts who have employees who were paid $100,000 or more in 1995, the listing required 
by the Act is included with their financial statements in this volume. 



IX 



ENTERPRISES 



1-2 PUBLIC ACCOUNTS, 1995-96 



Development Corporations (Combined) 



Audited Financial Statements for the year ended 
March 31, 1996 were not available at date of printing. 



PUBLIC ACCOUNTS, 1995-96 K3 






Ontario Development Corporation 






Audited Financial Statements for the year ended 
March 31, 1996 were not available at date of printing. 



14 PUBLIC ACCOUNTS, 1995-96 



Eastern Ontario Development Corporation 



Audited Financial Statements for the year ended 
March 31, 1996 were not available at date of printing. 






PUBLIC ACCOUNTS, 1995-96 1^ 



Northern Ontario Development Corporation 



Audited Financial Statements for the year ended 
March 31, 1996 were not available at date of printing. 



1-6 PUBLIC ACCOUNTS, 1995-96 



Innovation Ontario Corporation 



Audited Financial Statements for the year ended 
March 31, 1996 were not available at date of printing. 



PUBLIC ACCOUNTS, 1995-96 



1-7 



Office of the 

Provincial Auditor 

of Ontario 




Bureau du 

verificateur provincial 
de l'Ontario 



Box 105, 15th Floor, 20 Dundas Street West, Toronto, Ontario M5G 2C2 

B.P. 105, 15 e etage, 20, rue Dundas ouest, Toronto (Ontario) M5G 2C2 

(416) 974-9866 Fax: (416) 327-9862 



Auditor's Report 



To the Liquor Control Board of Ontario 

and to the Minister of Consumer and Commercial Relations 



I have audited the balance sheet of the Liquor Control Board of Ontario as at March 31, 1996 and the 
statements of income and retained income and changes in financial position for the year then ended. 
These financial statements are the responsibility of the Board's management. My responsibility is to 
express an opinion on these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards require 
that I plan and perform an audit to obtain reasonable assurance whether the financial statements are free 
of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts 
and disclosures in the financial statements. An audit also includes assessing the accounting principles 
used and significant estimates made by management, as well as evaluating the overall financial statement 
presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial position of 
the Board as at March 31, 1996 and the results of its operations and the changes in its financial position 
for the year then ended in accordance with generally accepted accounting principles. 



Toronto, Ontario 
June 13, 1996 



Erik Peters, FCA 
Provincial Auditor 



1-8 



PUBLIC ACCOUNTS, 1995-96 



Liquor control board of Ontario 

Balance sheet 

As at March 31, 1996 



Assets 

Current 

Cash and short-term investments 
Accounts receivable, trade and others 
Inventories 
Prepaid expenses 



Long-term 

Fixed assets (Note 2) 



1996 
(SOOO's) 



239,516 

134,780 
374.296 



1995 
($000's) 



25,991 


34,925 


7,140 


4,184 


202,567 


187,599 


3.818 


2.833 



229,541 

129.470 
359.01 1 



Liabilities and Retained Income 

Liabilities 

Accounts payable and accrued liabilities 

Retained Income (Note 6) 



Contingent liabilities (Note 7) 
See accompanying notes to financial statements. 

Approved: 



160,727 

213.569 
374.296 



132,159 

226.852 

359.01 1 




Executive Officer 



\) C (w**^ - 



Vice President , 
Finance and Administration 




PUBLIC ACCOUNTS, 1995-96 1-9 



Liquor control board of Ontario 

Statement of Income and Retained Income 
Year ended March 31, 1996 






Sales and other income 

Costs and expenses 

Costs of sales 

Retail stores and marketing 

Warehousing and distribution 

Administration 

Depreciation 



Net income for the year 

Retained Income, beginning of year, as previously reported 

Adjustment for termination payments (Note 6) 

Retained income, beginning of year, as restated 



Deduct payments to the Treasurer of Ontario 
Retained income, end of year 



1996 


1995 


($000's) 


($000's 


1,909,804 


1,808,518 


919,268 


858,190 


233,917 


226,381 


38,198 


37,386 


30,742 


30,649 


20.962 


18.613 


1.243.087 


1.171.219 


666,717 


637,299 


236.164 


228.865 


(9.312) 


(9,312) 


226.852 


219.553 


893,569 


856,852 


680.000 


630.000 


213.569 


226.852 



See accompanying notes to financial statements. 



1-10 PUBLIC ACCOUNTS, 1995-96 



Liquor control board of Ontario 

Statement of Changes in Financial Position 
Year ended March 31, 1996 



1996 1995 

($000's) ($000's) 



Cash provided from Operations 

Net income 666 717 637 299 

Depreciation 20 962 18 613 

Gain on sale of fixed assets (16) (714) 

687 663 655 198 

Change in working capital 9 659 14 785 

Adjustment for termination payments (note 6) (9 312) 

697 322 660 671 

Cash used for investment activities 

Purchase of fixed assets (27 080) (27 609) 

Proceeds from sale of fixed assets 824 714 

(26 256) (26 895) 

Cash used for provincial transfers 

Social contract (7 71 2) (7 71 2) 

Profit (672 288) (622 288) 

(680 000 ) (630 000) 

(Decrease) Increase in cash during the year (8 934) 3 776 

Cash and short-term investments, beginning of year 34 925 31 149 

Cash and short-term investments, end of year 25 991 34 925 

See accompanying notes to financial statements. 



PUBLIC ACCOUNTS, 1995-96 



Ml 



Liquor control board of Ontario 

Notes to Financial Statements 
March 31, 1996 



1. 



SIGNIFICANT ACCOUNTING POLICIES 



(a) Basis of Accounting 

The Board's financial statements are prepared in accordance with generally accepted accounting 
principles. 

(b) Inventories 

Inventories are valued at the lower of cost and net realizable value with cost being determined by the 
most recent cost. 

(c) Fixed Assets 

Major capital expenditures with a future useful life beyond the current year are capitalized at cost and 
are depreciated on a straight-line basis according to their estimated useful lives, as follows: 



Buildings 

Furniture and Fixtures 
Leasehold Improvements 
Computer Equipment 



20 years 
5 years 
5 years 
3 years 



Minor capital expenditures and the expenditures for repairs and maintenance are charged to income. 



FIXED ASSETS 







1996 




1995 






($000'S) 


Net 


(SOOO's 

Net 






Accumulated 


Book 


Book 




Cost 


Depreciation 


Value 


Value 


Land 


14,033 





14,033 


13,908 


Buildings 


226,554 


138,124 


88,430 


87,588 


Furniture and fixtures 


35,500 


30,401 


5,099 


5,188 


Leasehold improvements 


56,000 


42,391 


13,609 


12,990 


Computer equipment 


45.051 


31.442 


13.609 


9.796 



JL TZJ38 



134.780 



129.470 



1-12 PUBLIC ACCOUNTS, 1995-96 



Liquor control board of Ontario 

Notes to Financial Statements 
March 31, 1996 



INSURANCE 



The Board follows the policy of self-insuring its store assets for theft and for property damage such as fire, 
water or vandalism. All other material assets are insured by insurance companies. 

LEASE COMMITMENTS 

The Board is committed under operating leases on leased premises with future minimum rental payments 
due as follows: 

(SOOO's) 

1997 20,400 

1998 16,624 

1999 12,721 

2000 9.861 

2001 7,482 
Thereafter 14.033 

81.121 



PENSION PLAN 

The Board provides pension benefits for all its permanent employees (and to non-permanent employees who 
elect to participate) through the Public Service Pension Fund (PSPF) and the Ontario Public Service 
Employees' Union Pension Fund (OPSEU Pension Fund) established by the Province of Ontario. 

The Ontario Public Service Employees' Union Pension Act, 1994 provides for a reduction of the employer's 
contributions to the PSPF and the OPSEU Pension Fund for each of the three fiscal years ending 1995-1 997. 
For the current year, the impact of these reductions on the Board's pension expense was a reduction of $ 1 1 .8 
million. 

The Board's expense related to the PSPF and the OPSEU Pension Fund for the year was $2.1 million (1995 - 
$1.3 million) and is included in Costs and expenses in the Statement of Income and Retained Income. 



6. ADJUSTMENT TO PRIOR YEAR - TERMINATION PAYMENTS 

The Board is required to make termination payments to eligible employees when they retire or resign- At 
March 31, 1996 the accrued termination payments totaled $9.55 million (1995 - $9.31 million). 



PUBLIC ACCOUNTS, 1995-96 1-13 






Liquor control board of Ontario 

Notes to Financial Statements 
March 31, 1996 



ADJUSTMENT TO PRIOR YEAR - TERMINATION PAYMENTS (CONTINUED) 

These statements include an adjustment to the prior year for the termination payments accrual which has been 
determined to be a liability of the Board. The effect has been to decrease the opening retained earnings of 
1996 and 1995 from $236.2 million to $226.9 million and from $228.9 million to $219.6 million 
respectively. In addition, liabilities for 1995 increased from $122.8 million to $132.2 million. The 1995 
comparative balance of administration expense in the statement of income and retained income has not been 
adjusted due to insufficient data to apportion the adjustment between the fiscal 1995 year and prior years. 

7. CONTINGENT LIABILITIES 

Major airlines have taken legal action against the Board contesting the Board's right to collect mark-up on 
any liquor which is imported into Ontario by the airlines. A lower court judgment ruled against the Board 
but this judgment was overturned by an Ontario Appeal Court decision which rejected the airlines' claim. 
However, the airlines have been granted leave to appeal to the Supreme Court of Canada and a successful 
appeal against the Board could result in a possible loss of $22.8 million (1995 - $22.8 million) plus interest 
of $16.7 million (1995 - $14.2 million) at March 31, 1996. Any judgment against the Board will be 
accounted for as a prior period adjustment in the year the claim is resolved. 

An association of privately-owned duty-free stores that the Board sells liquor to have commenced legal 
proceedings against the Board contesting the Board's right to collect markups on liquor. An unfavourable 
judgement for the Board could result in a possible loss of $26.4 million (1995 - $21.4 million). This case 
is presently on hold pending the outcome of the airlines' cases. Any judgment against the Board will be 
accounted for as a prior period adjustment in the year the claim is resolved. 



1-14 








PUBLIC ACCOUNTS 


, 1995-96 




i 


$> 






* 


55 Lake Shore Blvd. E. 
Toronto, Canada 
M5E 1A4 






Liquor 

Control Board 
of Ontario 


Regie 
des alcools 
de I'Ontario 








1 




NAME 










EMPLOYEE 
INCOME 


TAX BENEFIT 




BRANDT, A 




Chair S Chief Executive Officer 


102,102.40 


542.16 




SHERWOOD, 


G. 


Vice President, Retail 




• 
»9r773-30 


624.24 




GEE, L 




Executive Vice President 




152,302.42 


809.04 



KANE, M. 
BROWNING, A. 

WILCOX, D. 
KELLY, H. 



Vice President, Human Resources 108,862.45 567.36 



Vice President, Finance S 
Administration 



112,004.27 1087.92 



Vice President, Merchandising 119,773.30 624.24 



Vice President, Information 
Technology 



105,583.16 544.66 



MARTIN, J. 



Vice President, Distribution 



106,809.44 567.36 



PUBLIC ACCOUNTS, 1995-96 



1-15 



Deloitte & 
Touche 



& 



Chartered Accountants 

BCE Place 

181 Bay Street 

Suite 1400 

Toronto, Ontario M5J 2V1 



Telephone: (416)601-6150 
Telecopier: (416)601-6151 



Auditors' Report 



To the Board of Directors 

Metropolitan Toronto Convention Centre Corporation 



We have audited the balance sheet of Metropolitan Toronto Convention Centre Corporation 
as at March 31,1 996 and the statements of revenue and expenses,- surplus and changes 
in financial position for the year then ended. These financial statements are the 
responsibility of the Corporation's management. Our responsibility is to express an opinion 
on these financial statements based on our audit. 

We conducted our audit in accordance with generally accepted auditing standards. 
Those standards require that we plan and perform an audit to obtain reasonable assurance 
whether the financial statements are free of material misstatement. An audit includes 
examining, on a test basis, evidence supporting the amounts and disclosures in the 
financial statements. An audit also includes assessing the accounting principles used and 
significant estimates made by management, as well as evaluating the overall financial 
statement presentation. 

In our opinion, these financial statements present fairly, in all material respects, the 
financial position of the Corporation as at March 31,1 996 and the results of its operations 
and the changes in its financial position for the year then ended in accordance with 
generally accepted accounting principles. 



l/JLHi %'louJ*. 



Chartered Accountants 



Toronto, Ontario 
May 6, 1996 



Deloitte Touche 

Tohmatsu 

International 



1-16 PUBLIC ACCOUNTS, 


1995-96 




METROPOLITAN TORONTO 
CONVENTION CENTRE CORPORATION 
Balance Sheet 

March 31, 1996 


ASSETS 

CURRENT 
Cash and short-term investments, 

unrestricted 
Customer deposits 
Accounts receivable 
Inventories 
Prepaid expenses 


1996 

$ 

2,118,444 

1,179,846 

278,694 

105,028 


1995 

$ 5,729,945 

1,623,434 

1,339,738 

386,552 

253,101 


CASH AND SHORT-TERM INVESTMENTS, 
RESTRICTED (Note 2) 

CAPITAL ASSETS (Notes 3 and 8) 


3,682,012 

3,789,087 
113,335,784 


9,332,770 

3,789,087 
29,888,279 




$120,806,883 


$43,010,136 


LIABILITIES 

CURRENT 
Bank indebtedness 

Accounts payable and accrued liabilities 
Deferred revenue 
Current portion of long-term debt (Note 4) 


$ 153,902 
1,389,530 
2,489,533 
1,728,507 


$ 

1,003,032 
2,048,395 
1,728,507 


ACCRUED EXPANSION COSTS PAYABLE 
LONG-TERM DEBT (Notes 4 and 8) 


5,761,472 
23,344,337 
85,073,381 


4,779,934 

5,172,575 

26,982,881 




114,179,190 


36,935,390 


RESERVE FOR EXPANSION AND IMPROVEMENT 
(Note 2) 

SURPLUS 


3,789,087 
2,838,606 


3,789,087 
2,285,659 




6,627,693 


6,074,746 




$120,806,883 


$43,010,136 


APPROVED ON BEHALF OF THE BOARD 

...U^J€utf.&&&&&Kk!. Director 

L™..A'..V.» Director 




Page 1 of 9 





PUBLIC ACCOUNTS, 1995-96 1-17 



METROPOLITAN TORONTO 
CONVENTION CENTRE CORPORATION 
Statement of Revenue and Expenses 



Year ended March 31, 1996 








1996 


1995 


REVENUE $ 


19,950,357 


$20,018,252 


GROSS OPERATING PROFIT 


10,334,586 


10,753,153 


OPERATING EXPENSES 


8,133,432 


8,014,356 


OPERATING PROFIT BEFORE THE UNDERNOTED ITEMS 


2,201,154 


2,738,797 






SOCIAL CONTRACT (Note 5) 1 61 ,307 1 6 1 ,000 

INTEREST EXPENSE 635,811 547,944 



AMORTIZATION (net of reallocation of 
$33,850; 1995- $23,615) 




851,089 


1,165,950 






1 ,648,207 


1,874,894 


EXCESS OF REVENUE OVER EXPENSES 
FOR THE YEAR 


$ 


552,947 


$ 863,903 



Page 2 of 9 



1-18 



PUBLIC ACCOUNTS, 1995-96 



METROPOLITAN TORONTO 
CONVENTION CENTRE CORPORATION 
Statement of Surplus 

Year ended March 31, 1996 



1996 



1995 



SURPLUS AT BEGINNING OF YEAR 



$ 2,285,659 $ 1,421,756 



EXCESS OF REVENUES OVER EXPENSES 
FOR THE YEAR 



552,947 



863,903 



SURPLUS AT END OF YEAR 



$ 2,838,606 $ 2,285,659 



Page 3 of 9 



PUBLIC ACCOUNTS, 1995-96 



1-19 



METROPOLITAN TORONTO 
CONVENTION CENTRE CORPORATION 
Statement of Changes in Financial Position 

Year ended March 31, 1996 



1996 



1995 



CASH PROVIDED BY (USED IN) OPERATING 
ACTIVITIES: 

Excess of revenue over expenses 

for the year 
Add charge to operations not requiring 
a current cash payment 
Amortization 



552,947 



863,903 



884,939 


1,189,565 


1,437,886 


2,053,468 


159,892 


(333,277) 


107,858 


(26,316) 


148,073 


(103,290) 


386,498 


(149,649) 


(53,872) 


221,234 



Changes in non-cash working capital 
balances related to operations: 
Accounts receivable 
Inventories 
Prepaid expenses 

Accounts payable and accrued liabilities 
Deferred revenue (net of customer deposits) 



CASH PROVIDED BY OPERATING ACTIVITIES 



2,186,335 



1,662,170 



CASH USED IN INVESTING ACTIVITIES 
Additions to capital assets 
Additions to expansion 



(1,069,824) 
(83,262,620) 



(436,970) 
(20,084,075) 



CASH USED IN INVESTING ACTIVITIES 



(84,332,444) (20,521,045) 



CASH PROVIDED BY (USED IN) 
FINANCING ACTIVITIES 

Increase in accrued expansion costs 

payable 
Repayment of long-term debt 
Increase in long-term debt 



18,171,762 
(1,728,507) 
59,819,007 



5,172,575 
(1,244,042) 
19,598,268 



CASH PROVIDED BY FINANCING ACTIVITIES 



76,262,262 23,526,801 



NET (DECREASE) INCREASE IN 
(BANK INDEBTEDNESS) CASH AND 
SHORT-TERM INVESTMENTS. UNRESTRICTED 



(5,883,847) 4,667,926 



CASH AND SHORT-TERM INVESTMENTS, 
UNRESTRICTED AT BEGINNING OF YEAR 



5,729,945 1,062,019 



(BANK INDEBTEDNESS) CASH AND SHORT-TERM 
INVESTMENTS, UNRESTRICTED AT END OF YEAR 



$ (153,902) $ 5,729,945 



Page 4 of 9 



1-20 PUBLIC ACCOUNTS, 1995-96 

METROPOLITAN TORONTO 
CONVENTION CENTRE CORPORATION 
Notes to the Financial Statements 

March 31, 1996 



1 . SIGNIFICANT ACCOUNTING POLICIES 

Revenue recognition 

All transactions are accounted for on an accrual basis except for provincial grants which 
are recorded when received (Note 8). Revenue from the use of the Metropolitan Toronto 
Convention Centre Corporation's ("Corporation") facilities is recognized when earned. 

Inventories 

Inventories are recorded at the lower of cost and net realizable value. 

Capital assets 

Capital assets which are fully financed by government grants are shown net of applicable 
grants. As a result, such capital assets are recorded on the balance sheet at a nominal 
amount. 

Expenses, net of any income earned, incurred in connection with the expansion of the 
convention centre are capitalized. Once the expansion is complete the capitalized 
expenses will be amortized over a period not to exceed 40 years. 

All other capital assets are recorded at cost. Amortization for furniture, fixtures and 
equipment is provided over 5 to 10 years on a straight-line basis. Amortization of 
leasehold improvements is provided over 5 to 20 years on a straight-line basis. 

Capitalized interest 

Interest charges relating to the expansion project are capitalized as a project cost during 
the period of construction. 

Deferred revenue 

Deferred revenue represents customer deposits received for future use of the 
Corporation's facilities. Customer deposits meeting specific criteria are deposited into a 
separate bank account and earn interest to the date of the event. Deposits and interest 
are applied against the customer's billing. 

Short-term investments 

Short-term investments are recorded at the lower of cost and market value. 



Page 5 of 9 



PUBLIC ACCOUNTS, 1995-96 1-21 



METROPOLITAN TORONTO 
CONVENTION CENTRE CORPORATION 
Notes to the Financial Statements 

March 31, 1996 



1. SIGNIFICANT ACCOUNTING POLICIES (continued) 

Pension plan 

The Corporation maintains a contributory defined benefit pension plan. The plan provides 
pensions based on length of service and final average earnings. 

The cost of pension benefits earned by employees is determined using the projected 
benefit method prorated on service and is charged to expense as services are rendered. 
This cost reflects management's best estimates of the pension plan's expected 
investment yields, salary escalations, mortality of members, terminations and the ages 
at which members will retire. Adjustments arising from plan amendments, experience 
gains and losses and changes in assumptions are amortized over the estimated average 
remaining service lives of the employees. 

Income taxes 

The Corporation is a Crown agency incorporated under Bill 141 , the Metropolitan Toronto 
Convention Centre Corporation Act, 1 988 and is exempt from income taxes. 

2. RESERVE FOR EXPANSION AND IMPROVEMENT 

The Corporation has restricted cash and short-term investments of $3,789,087 (1995 - 
$3,789,087) as a reserve against the on-going expansion and improvement of its 
convention centre facilities. The funds are released as required to finance the expansion 
project. 

Funding for this project is the responsibility of the Ontario Financing Authority and other 
provincial government agencies. The total costs capitalized for the expansion to 
March 31, 1996 are $106,772,736 (1995- $23,510,116). 



Page 6 of 9 



1-22 



PUBLIC ACCOUNTS, 1995-96 



METROPOLITAN TORONTO 
CONVENTION CENTRE CORPORATION 
Notes to the Financial Statements 

March 31, 1996 



CAPITAL ASSETS 



1996 



1995 







Accumulated 


Net Book 


Net Book 




Cost 


Amortization 


Value 


Value 


Leasehold 


-■ 






improvements, 










net of Government 










grants (1996 and 










1995- 










$10,914,604) 


$ 11,208,326 


$ 5,941,581 


$ 5,266,745 


$ 4,964,784 


Furniture, fixtures 










and equipment 


6,270,726 


4,974,423 


1,296,303 


1,413,379 




17,479,052 


10,916,004 


6,563,048 


6,378,163 


Expansion (Notes 2 










and 8) 


106,772,736 


- 


106,772,736 


23,510,116 




$124,251,788 


$ 10,916,004 


$113,335,784 


$ 29,888,279 



LONG-TERM DEBT 



1996 



1995 



Ontario Development Corporation 
Ontario Financing Authority (Note 8) 
CN Real Estate 



$ 2,436,762 

82,295,139 

2,069,987 



$ 3,636,762 

22,476,132 

2,598,494 



Less: Current portion 



86,801,888 
1,728,507 



28,711,388 
1,728,507 



$85,073,381 $26,982,881 



The expansion project is being financed by the Ontario Financing Authority through a 
series of short-term discount promissory notes during the construction phase. 
The promissory notes outstanding as at March 31, 1996 have effective annual interest 
rates between 5.47% and 5.7% and maturity dates between April 29, 1996 and 
September 29, 1996. The expansion will not be completed until 1997 and principal 
repayment terms will be finalized at that time. The Corporation will not be required to 
make principal repayments on this loan facility within the next 1 2 months. Interest of 
$3,637,712 (1995 - $468,705) has been capitalized to the expansion to date. 



Page 7 of 9 



PUBLIC ACCOUNTS, 1995-96 1-23 



METROPOLITAN TORONTO 
CONVENTION CENTRE CORPORATION 
Notes to the Financial Statements 

March 31, 1996 



4. LONG-TERM DEBT (continued) 

The amount due to CN Real Estate matures on February 1 , 2000, bears interest at prime 
plus 2% per annum and is repayable in equal monthly instalments of $44,042 plus 
accrued interest. Payments commenced on March 1, 1995. The Corporation has the 
right to prepay the whole (but not part) balance plus applicable accrued interest on the 
first day of any month without notice. As at March 31, 1996, the Corporation does not 
intend on prepaying the balance within the next twelve months. 

Principal repayments on long-term debt, excluding funding for the expansion, are as 
follows: 



1997 


$1,728,507 


1998 


1,728,507 


1999 


565,269 


2000 


484,466 


2001 


- 



$4,506,749 



5. SOCIAL CONTRACT 

The Corporation has remitted its final payment to the Province of Ontario in the amount 
of $161,307 in order to comply with the terms of the Province of Ontario's Social 
Contract. 



COMMITMENTS 

In addition to the costs of the expansion, the Corporation has entered into operating 
leases of varying terms. Future annual lease payments are as follows: 



1997 
1998 
1999 
2000 
2001 
Thereafter 

$ 371,465 $11,892,850 



EquiDment 


Premises 


$ 251,002 


$ 135,900 


60,806 


135,900 


30,686 


135,900 


22,682 


135,900 


6,289 


137,500 


- 


11,211,750 



Page 8 of 9 



1-24 PUBLIC ACCOUNTS, 1995-96 

METROPOLITAN TORONTO 
CONVENTION CENTRE CORPORATION 
Notes to the Financial Statements 

March 31, 1996 



PENSION PLAN 

The present value of the accrued pension benefits and the market related value of the net 
assets available to provide for those benefits, as of March 31, 1996 are as follows: 

Accrued pension benefits $ 2,345,428 

Pension fund assets $3,186,901 

The pension cost of $80,391 (1 995 - $21 1 ,869) includes the amortization of net pension 
assets as at January 1 , 1 988, over the expected average remaining service life of the 
employee group. 



8. SUBSEQUENT EVENT 

On April 29, 1 996, the Corporation received a $75,000,000 grant from the Province of 
Ontario related to the expansion. 

The corporation applied the full amount of the grant against the expansion costs and the 
loan outstanding with the Ontario Finance Authority. 



9. COMPARATIVE AMOUNTS 

Certain amounts from the prior year have been reclassified to conform with the current 
year's presentation. 



Page 9 of 9 



PUBLIC ACCOUNTS, 1995-96 



1-25 






Metro Toronto Convention Centre /Palais des congres du Toronto metropolitan 



255 Front Street West/ 255 rue Front ouest/ Toronto. Canada M5V 2W6/(416) 585-8000 Telex 06-217584 Fax (416) 585-8224 



EMPLOYEES PAID $100,000 OR MORE IN 1995 






Listing shows employee name, position, salary paid and taxable benefits. 



NAME 


POSITION 


SALARY 


TAXABLE 






PAID 


BENEFITS 


Angelo Fernandes 


Executive Chef 


102,549.52 


685.88 


Annie Kwok 


Director of Catering 


126,177.98 


62.72 


John Maxwell 


President and C.E.O. 


200,819.20 


628.09 


Suzanne Denbak 


Vice President Development 


129,373.54 


62.72 



Prepared under the Public Sector Salary Disclosure Act, 1996 



1-26 



PUBLIC ACCOUNTS, 1995-96 



THE NIAGARA PARKS COMMISSION 



LA COMMISSION DES PARCS DU NIAGARA 



AUDITORS 
REPORT 



RAPPORT DES 
VERIFICATEURS 



To The Niagara Parks Commission, the 
Minister of Economic Development Trade and 
Tourism, and the Provincial Auditor 

Pursuant to the Niagara Parks Act which provides 
that The Niagara Parks Commission, an agency of 
the Crown, shall be audited by the Provincial Audi- 
tor or an auditor designated by the Lieutenant Gov- 
ernor in Council, we have audited the balance sheet 
of The Niagara Parks Commission as at October 31, 
1995 and the statements of equity, operations and 
cash flows for the year then ended. These financial 
statements are the responsibility of management Our 
responsibility is to express an opinion on these fi- 
nancial statements based on our audit. 

We conducted our audit in accordance with gener- 
ally accepted auditing standards. Those standards 
require that we plan and perform an audit to obtain 
reasonable assurance whether the financial state- 
ments are free of material misstatement. An audit 
includes examining, on a test basis, evidence sup- 
porting the amounts and disclosures in the financial 
statements. An audit also includes assessing the ac- 
counting principles used and significant estimates 
made by management, as well as evaluating the over- 
all financial statement presentation. 

In our opinion, these financial statements present 
fairly, in all material respects, the financial position 
of the Commission as at October 31, 1995 and the 
results of its operations and the changes in its finan- 
cial position for the year then ended in accordance 
with generally accepted accounting principles. 



A l'attention de la Commission des Pares du 
Niagara, le Ministre du Developpement economique, 
du Commerce et du Tourisme et le verificateur 
provincial. 

Conformement a la Loi sur les Pares du Niagara qui 
stipule que la Commission des Pares du Niagara, une 
agence de la Couronne, devra etre soumise a la 
verification du verificateur provincial ou d'un 
verificateur nomme par le Lieutenant-gouverneur en 
conseil, nous avons verifie le bilan de la Commission 
des Pares du Niagara en date du 31 octobre 1995 de 
meme que l'Etat des changements de la situation 
financiere pour Tannee se terminant a cette date. Ces 
etats financiers sont la responsabilite de la direction 
de la Commission: il nous incombe d'exprimer notre 
avis fonde sur notre verification desdits etats finan- 
ciers. 

Nous avons effectue la verification selon les principes 
comptables generalement admis. Ces principes exi- 
gent que nous procedions a la verification afin de 
nous assurer que ces etats financiers sont libres de 
toute erreur importante. Une telle verification 
comprend l'etude, par echantillonnage, de l'evidence 
a l'appui des revelations et montants inclus dans les 
etats financiers. La verification comporte egalement 
1'evaluation des principes comptables utilises et des 
estimations importantes faites par la direction de 
meme que Evaluation de la presentation globale des 
etats. 

Nous sommes d'avis que les etats financiers ci-indus 
representent equitablement la position financiere de 
la Commission en date du 31 octobre 1995 de meme 
que les r6sultats de ses exploitations et les changements 
dans sa position financiere pour l'exercice fiscal se 
terminant alors sont conformes aux principes 
comptables generalement admis. 



Cl^uJkr^,SrOVl. <uJL ,iu>4)Hj- 



Crawford, Smith and Swallow 
Chartered Accountants 

Niagara Falls, Ontario 
January 19, 1996 



Crawford, Smith and Swallow 
Chartered Accountants 

Niagara Falls, Ontario 
19 Janvier 1996 



14 



PUBLIC ACCOUNTS, 1995-96 



1-27 



THE NIAGARA PARKS COMMISSION 



LA COMMISSION DES PARCS DU NIAGARA 



BALANCE 
SHEET 



BBLANEN 
DATE 



for the year ended October 31, 1995 

STATEMENT 1 



pour I exercice se terminant le 31 octobre 1995 

EXPOSE 1 






1995 



1994 



Assets 



Actif 



Current Assets 

Cash 

Temporary investments 

- at cost which approximates 

market value 
Accounts receivable 

Land rent 

Sundry 
Inventories 

Saleable merchandise 

Maintenance and other supplies- 519,282 
Prepaid expenses 1 1 7,776 



1,584,174 1,361,284 



12,505,969 7,494,829 



1,426,891 
762,037 

2,861,218 



1,350,638 
590,598 

2,361,374 

580,765 

72,774 



Actif disponible 

Caisses et banques 

Investissements temporaires 
- a un cout proche de celui de 
la valeur estimee en argent 

Comptes recevables 
Location de terrain 
Divers 

Inventaires 

Marchandises vendables 
Entretien et autres fournitures 

Depenses payees d'avance 



r f 



Fixed Assets - note 2 


19,777,347 
75,046,339 


13,812,262 
74,627,026 


Immobilisation - note 2 




94,823,686 


88,439,288 




Liabilities and Equity 






Passif 


Current Liabilities 

Accounts payable 
Accrued payroll 


3,186,459 
1,292,099 


4,018,252 
857,305 


Passif 

Comptes payables 
Salaires accumules 


Commitments - note 3 
Equity (Statement 2) 


4,478,558 
90,345,128 


4,875,557 
83,563,731 


Engagements - note 3 
Fonds (Etat 2) 




94,823,686 


88,439,288 





See accompanying notes. 

Signed on behalf of the Commission: 



Voir notes accompagnant les etats financiers. 
Au nom de la Commission: 



*"/* 



Hi 




L\A,'ovn-t 



Chairman 
President 





Vice-chairman 
Vice-president 



-.&*?■ 



1-28 



PUBLIC ACCOUNTS, 1995-96 



THE NIAGARA PARKS COMMISSION 



LA COMMISSION DES PARCS DU NIAGARA 



STATEMENT OF 
EQUITY 


1995 


ETAT DES 
FONDS 


for the year ended October 31, 

STATEMENT 2 


pour I'exercice se terminant le 31 octobre 1995 

EXPOSE 2 




1995 
$ 


1994 
$ 




Equity, Beginning of Year 
Net income for the Year 

(Statement 3) 


83,563,731 
6,781,397 


79,470,217 
4,093,514 


Solde en debut d'annee 
Revenus nets pour I'annee 
(Expose 3) 


Equity, End of Year 


90,345,128 


83,563,731 


Solde en fin d'exercice 



See accompanying notes. 



Voir notes accompagnant les etats financiers. 



PUBLIC ACCOUNTS, 1995-96 



1-29 



THE NIAGARA PARKS COMMISSION 



LA COMMISSION DES PARCS DU NIAGARA 



STATEMENT OF 
OPERATIONS 



ETATS DES 
EPLOITATIONS 



for the year ended October 31, 1995 




pour I'exercice se terminant le 31 octobre 1995 


STATEMENT 3 




EXPOSE 3 




1995 

$ 


1994 
$ 




Income 






Revenus 


Land rent 


4,742,040 


4,659,694 


Location des terrains 


Commissions, rentals and fees 


1,988,313 


1,806,782 


Commissions, bails et honoraires 


Net income from gift shops, 






Revenus nets des boutiques de 


restaurants and attractions, 






souvenirs, restaurants et attractions, 


exclusive of any portion of the 






a I'exception des frais generaux 


administrative overhead of the 






d'administration de la Commission 


Commission - Schedule 1 


17,445,554 


14,568,151 


-Annexe 1 


Sundry income 


14,371 


14,354 


Revenus divers 


Premium on United States 






Prime sur les devises americaines 


funds - net 


478,850 


498,567 


-net 


Interest 


367,155 


166,038 


Interets 


Gain (Loss) on disposal 






Pertes (profits) sur la liquidation 


of fixed assets - net 


53,206 


(27,158) 


demobilisations 




25,089,489 


21,686,428 




Expenses 






Depenses 


Maintenance expenses 


12,173,984 


11,772,673 


Frais d'entretien 


Administrative and general 






Frais administrates 


expenses 


3,276,520 


3,033,299 


et generaux 


Advertising and public relations 


521,963 


419,835 


Publicite et relations publiques 


Bank charges and interest 


10,223 


25,602 


Frais bancaires et interets 


Loan interest 


46,837 


80,389 


Interet sur emprunt 


Social Contract - note 3 


415,611 


415,611 


Contrat social - note 3 




16,445,138 


15,747,409 




Net Income for the Year 






Revenus nets pour I'exercice 


before Depreciation of 






avant I'amortissement sur les 


Non-Income Producing Assets 


8,644,351 


5,939,019 


actifs (non productifs) 


Depreciation of Non-Income 






Amortissement sur les actifs 


Producing Assets 


1,862,954 


1,845,505 


(non productifs) 


Net Income for the Year 


6,781,397 


4,093,514 


Revenus nets pour I'exercice 



See accompanying notes. 



Voir notes accompagnant les etats financiers. 



1-30 



PUBLIC ACCOUNTS, 1995-96 





THE NIAGARA PARKS COMMISSION 




LA COMMISSION DES PARCS DU NIAGARA 




STATEMENT OF 
CASH FLOWS 




ETAT DE 
L'ENCAISSE 


for the year ended October 31, 1995 

STATEMENT 4 




pour I'exercice se terminant le 31 octobre 1995 

EXPOSE 4 




1995 
$ 


1994 
$ 




Operating Activities 

Net income for the year 
Charges against income not 
requiring an outlay of funds 

- depreciation 

- (gain) loss on disposal of 
fixed assets - net 


6,781,397 

4,116,826 
(53,206) 


4,093,514 

4,040,112 
27,158 


Activites d'expioitation 

Revenus nets pour I'exercice 
Charges contre le revenu 
n'exigeant aucun frais 

- amortissement 

- perte sur liquidation 
d'immobilisations - net 


Net change in non-cash 
working capital balances 
related to operations 


10,845,017 
(1,128,054) 


8,160,784 
1,025,202 


Changement net sur les balances 
de fonds de roulement se 
rapportant aux exploitations 



Funds provided by 
> operating activities 



9,716,963 9,185,986 Fonds des activites 



Investing Activities 






Investissements 


Purchase of fixed assets 


(4,651,211) 


(6,477,086) 


Achat d'immobilisations 


Proceeds on sale 






Produits sur la vente 


of fixed assets 


168,278 


46,050 


d'immobilisations 



Funds used by investing 
activities 


(4,482,933) 


(6,431,036) 


Fonds utilises 


Increase in Cash Position 5,234,030 
Cash Position, Beginning of Year 8,856,113 


2,754,950 
6,101,163 


Diminution de capital 
Capital, en debut d'exercice 


Cash Position, End of Year 


14,090,143 


8,856,113 


Capital, en fin d'exercice 


Cash Position 

Cash 

Temporary investments 


1,584,174 
12,505,969 


1,361,284 
7,494,829 


Capital 

Comptant 

Investissements temporaires 




14,090,143 


8,856,113 





See accompanying notes. 



Voir notes accompagnant les etats financiers. 



PUBLIC ACCOUNTS, 1995-96 



1-31 



THE NIAGARA PARKS COMMISSION 



LA COMMISSION DES PARCS DU NIAGARA 



SCHEDULE OF 




ETAT DES 


OPERATIONS 




EXPLOITATIONS 


for the year ended October 31, 199£ 




pour I'exercice se terminant le 31 octobre 1995 


SCHEDULE 1 




ANNEXE1 


GIFT SHOPS, RESTAURANTS 




BOUTIQUES DE SOUVENIRS, 


& ATTRACTIONS 




RESTAURANTS & ATTRACTIONS 




1995 
$ 


1994 
$ 




Income 






Revenus 


Souvenirs, china and 


- 




Souvenirs, porcelaines et 


post cards 


19,432,636 


16,719,178 


cartes postales 


Food and refreshments 


12,952,214 


12,017,999 


Nourriture et rafraichissements 


Beer, liquor and wine 


1,564,300 


1,435,415 


Biere, spiritueux et vin 


Confectionery 


1,647,894 


1,312,901 


Friandises et tabac 


Fares and admission 


13,026,655 


12,135,595 


Billets d'autobus et d'entree 


Rentals 


323,449 


296,361 


Locations 


Sundry 


618,747 


587,282 


Divers 




49,565,895 


44,504,731 




Cost of Goods Sold 






Cout des marchandises vendues 


Souvenirs, china and 






Souvenirs, porcelaines et 


post cards 


8,034,426 


7,015,572 


cartes postales 


Food and refreshments 


3,245,219 


3,172,552 


Nourriture et rafraichissements 


Beer, liquor and wine 


416,846 


393,992 


Biere, spiritueux et vin 


Confectionery 


663,717 


542,345 


Friandises et tabac 


Sundry 


203,740 


178,114 


Divers 




12,563,948 


1 1 ,302,575 




Gross Profit 


37,001,947 


33,202,156 


Profits bruts 


Operating Expenses 






Frais dexpioitation 


Salaries and wages 


9,014,010 


8,686,016 


Salaires et traitements 


Employee benefits 


1,615,607 


1,495,795 


Avantages sociaux 


Advertising 


524,486 


480,014 


Publicite 


Fuel, power, water 






Carburant, electricite, eau et 


and laundry 


815,229 


768,399 


buanderie 


General expenses 


1,764,443 


1,487,800 


Depenses generates 


Maintenance of buildings, 






Entretien des batiments, 


equipment and vehicles 


1,668,359 


1,641,708 


equipement et vehicules 


Maintenance of grounds 


487,122 


468,469 


Entretien des terrains 


Grants in lieu of 






Octrois au lieu de taxes 


municipal taxes 


710,321 


699,227 


municipales 


Distribution Centre expense 






Depenses du centre de 


- allocated 


702,944 


711,970 


distribution 




17,302,521 


16,439,398 




Net Income before 






Revenus nets avant 


Depreciation 


19,699,426 


16,762,758 


ramortissement 


Depreciation of Income 






Amortissement des avoirs 


Producing Assets 


2,253,872 


2,194,607 


productifs 


Net Income Exclusive of any 






Revenus nets excluant toute 


Portion of the Administrative 






partie des depenses generates 


Overhead of the Commission 


17,445,554 


14,568,151 


d'administration de la Commission 



8? 



'S 



h 



Aa 



I9 



1-32 



PUBLIC ACCOUNTS, 1995-96 



. •*■*• 



THE NIAGARA PARKS COMMISSION 



LA COMMISSION DES PARCS DU NIAGARA 



NOTES TO FINANCIAL 
STATEMENTS 

for the year ended October 31, 1995 
1. Significant Accounting Policies 

Basis of accounting 

The financial statements of the Commission are 
the representations of management prepared in 
accordance with generally accepted accounting 
principles in Canada, consistently applied. Be- 
cause a precise determination of many assets 
and liabilities is dependent upon future events, 
the preparation of periodic financial statements 
necessarily involves the use of estimates and ap- 
proximations. These have been made using 
careful judgment in the light of available infor- 
mation. The financial statements have, in 
management's opinion, been properly prepared 
within reasonable limits of materiality and within 
the framework of the accounting policies sum- 
marized below: 

Inventories 

Inventories of saleable merchandise are valued 
at the lower of cost (first-in, first-out) and net re- 
alizable value. 

Fixed assets 

All fixed assets are recorded at cost. Deprecia- 
tion has been recorded using the straight-line 
method, with rates from 2.5 to 20 per cent for 
buildings, roadways and structures, 10 to 25 per 
cent for equipment and furnishings and from 8 to 
40 per cent for vehicles. 



NOTES ACCOMPAGNANT 
LES ETATS FINANCIERS 

pour I'exercice se terminant le 31 octobre 1995 

1. Objectifs des pratiques comptables 

Buts de I'exercice comptable 

Les etats financiers de la Commission sont la 
representation de la gestion de I'organisme, ! 
prepares selon les methodes comptables 1 
generalement admises au Canada, et appl iquees 
rigoureusement. Puisque, dans bien des cas, 
I'etablissement de I'actif et du passif repose sur 
des projections, la preparation des etats finan- 
ciers implique necessairement le recours a des 
estimations et a des approximations. Dans tous 
les cas, elies ont ete effectuees avec diligence a 
partir des donnees disponibles. Selon I'avis de la 
direction, les .etats financiers ont ete 
soigneusement prepares et ce, en conformite 
avec un cadre de travail strict dont les politiques 
comptables sont resumees ci-apres : 

Inventaires 

La valeur de I'inventaire des marchandises 
vendables est etablie aux couts les plus bas 
(entre le premier, le premier a sortir) et de la 
valeur nette realisable. 

Immobilisations 

Toutes les immobilisations sont enregistrees au 
prixcoutant. L'amortissementaetecalculesuivant 
la methode par annuites constantes, utilisant des 
taux de 2,5 a-20 % pour les batiments, les routes 
et structures, de 10 a 25 % pour I'equipement et 
foumitures, et de 8 a 40 % pour les vehicules. 



20 



PUBLIC ACCOUNTS, 1995-96 



1-33 



THE NIAGARA PARKS COMMISSION 



LA COMMISSION DES PARCS DU NIAGARA 



NOTES TO FINANCIAL 
STATEMENTS 

for the year ended October 31, 1995 



NOTES ACCOMPAGNANT 
LES ETATS FINANCIERS 

pour I'exercice se terminant le 31 octobre 1995 



2. Fixed Assets 



2. Immobilisations 



Cost 

Cout 
$ 



Accumulated 

Depreciation 

Amortissement 

Accumule 

$ 



1995 
$ 



1994 

$ 



Land 
Buildings 
roadways and 
structures 
Equipment and 



5,927,883 



5,927,883 5,927,883 



90,992,463 29,124,574 61,867,889 61,756,576 



Terrains 
Edifices, 
routes et 
structures 
Equipement et 



furnishings 
Vehicles 


11,082,884 
7,514,956 


7,209,234 
5,894,980 


3,873,650 
1,619,976 


3,774,905 
2,080,176 


foumitures 
Vehicules 




115,518,186 


42,228,788 


73,289,398 


73,539,540 




Capital works 
in progress 


1,756,941 




1,756,941 


1,087,486 


Constructions 
en cours 




117,275,127 


42,228,788 


75,046,339 


74,627,026 





SI 



3. Commitments 

Butterfly Conservatory 

The Commission has entered into agreements 
pertaining to the construction of a Butterfly Con- 
servatory. Estimated total cost of this project is 
$14,900,000. Costs incurred to date amount to 
$1 ,443,837. The project is scheduled to be com- 
pleted in 1996. 

Social Contract 

The Commission, under the terms of the provin- 
cial Social Contract, had an obligation of 
$415,611 in 1994 and 1995 and expects a simi- 
lar obligation in 1996. 

4. Pension Plan 

The Commission provides pension benefits for 
all its permanent employees (and to non-perma- 
nent employees who elect to participate) through 
the Public Service Pension Fund (PSPF) and the 
Ontario Public Service Employees' Union Pen- 
sion Fund (OPSEU Pension Fund) established 
by the Province of Ontario. 

The Ontario Public Service Employees' Union 
Pension Act, 1 994 provides for a reduction of the 
employer's contributions to the PSPF and the 



3. Engagements 

Insectarium de papillons 

La Commission a conclu un marche concemant 
la construction d'un Insectarium de papillons. Le 
cout total de ce projet est evalue a 14,900,000 $. 
Les depenses encourues jusqu'a ce jour sont de 
a 1,443,837 $. La construction devrait etre 
termineeen 1996. 

Contrat social 

La Commission, en vertu des termes et condi- 
tions du Contrat social, avait une obligation de 
41 5,61 1 $ en 1 994 et 1 995, et prevoit une obliga- 
tion semblableen 1996. 

4. Regime de retraite 

La Commission off re des prestations de pension 
a tous ses employes permanents (et a ses 
employes non permanents qui choisissent de 
contribuer) grace a sa participation au Fonds de 
retraite des employes civils (PSPF) et au Fonds 
de retraite de I'Union des fonctionnaires de la 
province (OPSEU) etabli par la province d'Ontario. 

La Loi sur le Fonds de retraite de I'Union des 
fonctionnaires de la province d'Ontario, 1994, 
pourvoit une reduction des contributions de la 
part de I'employeur envers le Fonds de retraite 






21 



1-34 



PUBLIC ACCOUNTS, 1995-96 



w * 



THE NIAGARA PARKS COMMISSION 



NOTES TO FINANCIAL 
STATEMENTS 

for the year ended October 31, 1995 

OPSEU Pension Fund for each of the three fis- 
cal years ending 1995-1997. The impact of this 
reduction on the Commission's obligations to the 
fund in 1 995 was $998,727. Under this legisla- 
tion the Commission is required to remit the re- 
duction of these employer's contributions to the 
Province of Ontario Consolidated Revenue Fund. 
Accordingly, changes as a result of the Ontario 
Public Service Employees' Union Pension Act, 
1 994 has had no effect on the financial obliga- 
tions of the Commission. 

The Commission's obligations related to the 
PSPF and the OPSEU Pension Fund for the year 
was $153,967 (1994 - $548,988) and with the 
related obligations to the Province of Ontario 
Consolidated Revenue Fund of $998,727 (1994 
- $497,597) is included in the administrative and 
general expenses in the Statement of Operations 
and employee benefits in the Schedule of Op- 
erations - Gift Shops, Restaurants and Attrac- 
tions. 

5. Remuneration of Appointees 

The remuneration of the members of the 
Commission for the year was $55,075 (1994 - 
$49,120). 

6. Subsequent Event 

The Commission acquired certain lands for 
consideration amounting to $4,929,000 
pursuant to approval by Order in Council dated 
November 22,1995. 

7. Surplus Funds 

Pursuant to Section 16(2) of the Niagara Parks 
Act any surplus moneys shall, on the order of 
the Lieutenant Governor in Council, be paid to 
the Minister of Finance and shall form part of 
the Consolidated Revenue Fund. 



LA COMMISSION DES PARCS DU NIAGARA 



NOTES ACCOMPAGNANT 
LES ETATS FINANCIERS 



pour I'exercice se terminant le 31 octobre 1995 

des employes civils (PSPF) et envers le Fonds de 
retraite de I'Union des fonctionnaires de la pro- 
vince (OPSEU) pour les trois exercices fiscaux 
se terminant en 1 995, 1 996 et 1 997. L'impact de 
cette reduction des obligations de la Commission 
envers le Fonds etait de 998,727 $ en 1 995. En 
vertu de cette loi, la Commission doit remettre la 
somme de cette reduction au Fonds de revenu 
consolide de I'Ontario. De meme, les 
changements survenus a la suite de la Loi sur le 
Fonds de retraite de I'Union des fonctionnaires 
de la province d'Ontario, 1 994, n'a eu aucun effet 
sur les obligations financieres de la Commission 

Les obligations de la Commission envers le Fonds 
de retraite des employes civils (PSPF) et le 
Fonds de retraite de I'Union des fonctionnaires 
de la province d'Ontario qui etaient de 153,967 $ 
en 1995 (1994 - 548,988 $) de meme que les 
obligations envers le Fonds de revenu consolide 
de I'Ontario qui s'elevaient a 998,727 $ en 1 995 j 
(1994 - 497,597 $), sont incluses dans I'Etat des 
exploitations - Frais administratifs et generaux et 
les avantages sociaux pour les employes, dans 
I'Etat des exploitations - Boutiques de souvenirs, 
restaurants et attractions. 

5. Remuneration des membres 

La remuneration totale des membres de la Com- 
mission pour I'annee 1995 s'eleve a 55,075 $ 
(49,120 $-1994). 

6. Activite ulterieure 

La Commission a fait ('acquisition de certains 
terrains pour des sommes de 4,929,000 $, suivant 
I'autorisation par Ordre en conseil du 22 novembre 
1995. 

7. Surplus 

Conformement a ('article 15(2) de la Loi sur les 
Pares du Niagara, tout surplus, sur I'ordre du 
lieutenant-gouverneur en conseil, sera verse au 
Tresorier de I'Ontario et fera partie du Fonds de 
revenu consolide. 



22 



PUBLIC ACCOUNTS, 1995-96 1-35 




KPMG Peat Marwick Thome Suite 3300 Commerce Court West Telephone (41 6) 777-8500 

Chartered Accountants PO Box 31 Stn Commerce Court Telefax (416)777-8818 

Toronto Ontario M5L 1 B2 



AUDITORS' REPORT 



To the Board of Directors of the Ontario Casino Corporation / Societe des casinos de ["Ontario 
and the Minister of Economic Development, Trade and Tourism 



We have audited the balance sheet of the Ontario Casino Corporation / Societe des casinos d® 
I'Ontario as at March 31, 1996 and the statements of income, retained earnings and changes in 
financial position for the year then ended. These financial statements are the responsibility of the 
Corporation's management. Our responsibility is to express an opinion on these financial 
statements based on our audit. 

We conducted our audit in accordance with generally accepted auditing standards. Those 
standards require that we plan and perform an audit to obtain reasonable assurance whether the 
financial statements are free of material misstatement. An audit includes examining, on a test 
basis, evidence supporting the amounts and disclosures in the financial statements. An audit also 
includes assessing the accounting principles used and significant estimates made by 
management, as well as evaluating the overall financial statement presentation. 

In our opinion, these financial statements present fairly, in all material respects, the financial 
position of the Corporation as at March 31 , 1996 and the results of its operations and the changes 
in its financial position for the year then ended in accordance with generally accepted accounting 
principles. 



<*Mg 




* c_V\ ^ W>^ 



Chartered Accountants 

Toronto, Canada 
May 24, 1996 



1-36 



PUBLIC ACCOUNTS, 1995-96 



ONTARIO CASINO CORPORATION 
SOCIETE DES CASINOS DE L'ONTARIO 

Balance Sheet 

March 31 , 1 996 with comparative figures for 1995 
(In thousands of dollars) 







1996 




1995 


Assets 










Current assets: 

Cash and short-term investments (note 2) 

Accounts receivable 

Advances for Casino Rama development (note 7(b)) 

Inventory 

Prepaid expenditures 


$ 


88.459 
2.831 

40.762 

593 

2.529 


$ 


58.826 
1,268 

398 
725 






135.174 




61.217 


Capital assets (note 3): 

Casino and administrative assets 
Pre-openinq expenditures 




150,518 
8,594 




34,576 
7.637 






159.112 




42,213 


Deferred lease costs 




8,490 




11,751 




$ 


302.776 


$ 


115,181 


Liabilities and Provincial Equity 










Liabilities: 

Accounts payable and accrued liabilities 


$ 


59.949 


$ 


12,063 


Obligations under capital lease (note 6) 




9.947 




- 


Provincial equity: 
Retained earnings 
Reserves (note 2) 




206.611 
26,269 




66,958 
36,160 






232.880 




103,118 


Commitments and other contingencies (notes 6 and 7) 












$ 


302,776 


$ 


115,181 



See accompanying notes to financial statements. 



On behalf of Jtae Board 




PUBLIC ACCOUNTS, 1995-96 1^7 



ONTARIO CASINO CORPORATION 
SOCIETE DES CASINOS DE L'ONTARIO 

Statement of Income 

Year ended March 31 , 1996, with comparative figures for the period from 
the commencement of operations on April 1 , 1994 to March 31 , 1995 
(In thousands of dollars) 





1996 




1995 


Revenue: 
Gaming 
Non-gaming 
Investment income 


$ 577,285 
44,921 
1 1 .979 


$ 


418,950 

31,360 

5.279 


Less promotional allowances 


634,185 
14.098 




455,589 
6.223 



620,087 449,366 

Costs and expenses: 
Gaming: 

Win tax (note 4) 1 1 5,457 83,790 

Operations 65.833 38,522 

181.290 122,312 

Non-gaming 21,647 14,956 

Operator's fee (note 7(a)) 35,993 26,824 

General and administrative 26,1 23 1 6,507 

Amortization 28,113 16,018 

Lease and rental 14,259 12,457 

Interest 606 2,620 

Other 5.294 5,554 

313,325 217,248 

Net income $ 306,762 $ 232.118 
See accompanying notes to financial statements. 



1-38 



PUBLIC ACCOUNTS, 1995-96 



ONTARIO CASINO CORPORATION 
SOCIETE DES CASINOS DE L'ONTARIO 

Statement of Retained Earnings 

Year ended March 31 , 1996. with comparative figures for the period from 
the commencement of operations on April 1, 1994 to March 31 . 1995 
(In thousands of dollars) 



1996 



1995 



Retained earnings, beginning of period 

Net income 

Distribution to the Province of Ontario 

Transfers to (from) reserves: 
Capital renewal reserve 
Operating reserve 
Severance reserve 
Gaming creditor reserve 



$ 66.958 


$ 


306,762 


232.118 


(177.000) 


(129.000) 


1.950 

10.146 

(2.138) 

(67) 


(7.731) 

(25.146) 

(2.263) 

(1.020) 



9.891 



(36.160) 



Retained earnings, end of period 



$ 206,611 



$ 66,958 



See accompanying notes to financial statements. 



PUBLIC ACCOUNTS, 1995-96 



1-39 



ONTARIO CASINO CORPORATION 
SOCIETE DES CASINOS DE L'ONTARIO 

Statement of Changes in Financial Position 

Year ended March 31 , 1996, with comparative figures for the period from 
the commencement of operations on April 1 , 1994 to March 31 , 1995 
(In thousands of dollars) 





1996 


1995 


Cash provided by (used in): 

Operations: 
Net income 

Amortization which does not involve cash 
Changes in non-cash operating working capital 


$ 306.762 
28.113 
26,009 


$ 232.118 

16.018 

9.672 


Financing: 

Advances for Casino Rama development 

Obligations under capital lease 

Funds advanced by: 

Windsor Casino Limited 
Ontario Financing Authority 

Repayments to: 

Windsor Casino Limited 
Ontario Financing Authority 

Deferred lease costs 


360,884 

(40.747) 
21,910 

6,337 
55,000 

(55,000) 
3,261 


257,808 

60,254 

(60,254) 
(11.751) 


Investing: 

Acquisition of capital assets 
Pre-openinq expenditures 


(9,239) 

(139,801) 
(5.211) 


(11,751) 

(47,692) 
(10,539) 


Distribution to Province of Ontario 


(145,012) 
(177,000) 


(58,231) 
(129,000) 


Increase in cash 

Cash, beginning of period 


29,633 
58,826 


58,826 


Cash, end of period 


$ 88,459 


$ 58.826 



Cash is defined as cash and short-term investments. 



See accompany notes to financial statements. 



1-40 PUBLIC ACCOUNTS, 1995-96 

ONTARIO CASINO CORPORATION 
SOCIETE DES CASINOS DE (.'ONTARIO 

Notes to Financial Statements 

Year ended March 31, 1996 

(Tabular amounts in thousands of dollars) 

Organization: 

On December 2, 1993, the "Ontario Casino Corporation Act, 1993" (the "Act") established the 
Ontario Casino Corporation / Societe des casinos de I'Ontario (the "Corporation"). The 
Corporation was established without share capital and is not liable for income taxes under the 
Income Tax Act (Canada). The objectives of the Corporation are: 

• to conduct and manage games of chance; 

• to ensure that games of chance are conducted and managed in accordance with the Act and 
the Gaming Control Act, 1992 and regulations made under these Acts; 

• to provide for the operation of casinos; and 

• to provide for the operation of any business that it considers reasonably related to operating a 
casino, including any business that offers goods and services to persons who play games of 
chance in a casino. 

The Corporation commenced active operations on April 1, 1994. Casino Windsor, an interim 
land-based casino, and Northern Belle, a riverboat casino, commenced operations in Windsor, 
Ontario on May 17, 1994 and December 12, 1995, respectively. 

1 . Significant accounting policies: 

(a) Gaming revenue and promotional allowances: 

Gaming revenue represents the net win from gaming activities, which is the difference 
between amounts wagered and payouts by the casino. Revenue includes promotional 
allowances. The allowances are equal to the retail value of accommodation, food and 
beverage furnished to patrons at no cost. The cost of the promotional allowances is 
charged to operations. 

(b) Inventory: 

Inventory is stated at the lower of cost and net realizable value. 



PUBLIC ACCOUNTS, 1995-96 1-41 

ONTARIO CASINO CORPORATION 
SOCIETE DES CASINOS DE L'ONTARIO 

Notes to Financial Statements, page 2 

Year ended March 31, 1996 

(Tabular amounts in thousands of dollars) 



1 . Significant accounting policies (continued): 

(c) Capital assets: 

Capital assets are stated at cost. Amortization is provided using the following methods 
and annual rates: 



Furniture, fixtures and equipment Straight-line over three to five years 

Leased assets and leasehold improvements Straight-line over the term of the lease 



Capital assets are amortized after the commencement of operations. 

Interest on debt to finance major additions to capital assets is capitalized until the 
commencement of operations. The interest cost is determined using the interest rate 
on incremental debt incurred by the Corporation to finance these capital assets. 

(d) Pre-opening expenditures: 

Certain expenditures, consisting of compensation, consulting and other costs incurred 
in connection with the development and opening of casinos, are deferred and 
amortized over a three-year period. 

(e) Deferred lease costs: 

Aggregate expenditures in connection with leased assets and the benefit from lease 
inducements are amortized evenly over the term of the lease. 

(f) Foreign currency translation: 

Monetary assets and liabilities are translated at the year-end exchange rates. Statement 
of income items are translated at the rate of exchange in effect at the transaction date. 
Translation gains and tosses are included in income. 

(g) Financial statement presentation: 

Certain 1995 comparative figures have been reclassified to conform with the financial 
statement presentation adopted for the current year. 



1-42 PUBLIC ACCOUNTS, 1995-96 



ONTARIO CASINO CORPORATION 
SOCIETE DES CASINOS DE L'ONTARIO 

Notes to Financial Statements, page 3 

Year ended March 31, 1996 

(Tabular amounts in thousands of dollars) 



2. Reserves: 

The Corporation has established cash reserves in respect of casino operations in Windsor 
for the following purposes: 

• Capital renewal reserve • for capital asset additions for the interim Casino Windsor 

complex other than normal repairs or major 
improvements. 

• Operating reserve - to satisfy specified obligations in the event that revenue 

will be insufficient to meet such obligations. 

• Severance reserve - to satisfy obligations arising from termination or layoff of 

employees in the event of the early termination of the 
interim casino operating agreement. 

• Gaming creditor reserve - to satisfy regulatory requirements. 
Cash funds are held in separate bank accounts for such purposes as follows: 

1996 1995 

Capital renewal reserve 
Operating reserve 
Severance reserve 
Gaming creditor reserve 

$ 26,269 $ 36,^60* 



$ 5,781 


$ 7,731 


15,000 


25.146 


4,401 


2.263 


1.087 


1,020 



PUBLIC ACCOUNTS, 1995-96 



1-43 



ONTARIO CASINO CORPORATION 
SOCIETE DES CASINOS DE L'ONTARIO 

Notes to Financial Statements, page 4 

Year ended March 31 , 1996 

(Tabular amounts in thousands of dollars) 



3. Capital assets: 











1996 








1995 








« Accumulated 


Net carrying 


Net 


[carrying 






Cost 


amortization 




amount 




amount 


Land 


$ 


59,495 


$ 


^— 


$ 


59,495 


$ 


_ 


Furniture, fixtures and 


















equipment 




62,032 




26,293 




35,739 




27,386 


Asset under capital lease 




32,909 




3,302 




29,607 




- 


Construction in progress 




6,425 




- 




6,425 




— 


Leasehold improvements 




26,634 




7,382 




19,252 




7,190 






187,495 




36,977 




150,518 




34,576 


Pre-opening expenditures 




15,750 




7,156 




8,594 




7,637 




$ 


203.245 


$ 


44,133 


$ 


159,112 


$ 


42,213 



During the year, the Corporation capitalized interest amounting to approximately 
$4,495,000 (1995 - nil). 

4. Win tax: 

The Corporation remits win tax to the Province of Ontario weekly. This tax amounts to 20% 
of gaming revenue. 

5. Head office expenses: 

Included in costs and expenses are the expenses of head office as follows: 



1996 



1995 



Salaries, wages and benefits 

Transportation and communication 

Purchased services 

Amortization 

Lease and rental 

Other 



$ 



789 


$ 540 


214 


104 


1,800 


1,214 


210 


160 


301 


180 


40 


91 


3,354 


2,289 


1,142 


— 



Less amounts recoverable from Casino Rama 



$ 2,212 



$ 2,289 



1-44 PUBLIC ACCOUNTS, 1995-96 

ONTARIO CASINO CORPORATION 
SOCIETE DES CASINOS DE L'ONTARIO 

Notes to Financial Statements, page 5 

Year ended March 31, 1996 

(Tabular amounts in thousands of dollars) 



6. Obligations under leases: 

The Corporation is committed to rental payments for its leased premises aggregating 
$37,551 ,000 over the terms of the leases, expiring up to 2000. Future minimum annual 
lease payments are as follows: 



Capital Operating 

leases leases 

Year ending March 31 : 

1997 $ 13,492 $ 6,532 

1998 10.336 6.306 

1999 216 468 
2000 = 201 

Total minimum lease payments 24,044 $ 13.507 

Less amount representing interest (at 8.75 percent) (2,134) 

Present value of net minimum capital lease payments 21,910 

Current portion of obligations included in accounts 
payable and accrued liabilities 1 1 ,963 

$ 9,947 



Interest on the capital lease obligation amounted to approximately $606,000 (1995 - nil). 

7. Commitments and other contingencies: 

(a) Windsor casinos: 

The Corporation has entered into an agreement with Windsor Casino Limited ("WCL"), 
owned equally by Caesars World Inc., Circus Circus Enterprises, Inc. and a subsidiary of 
Hilton Hotels Corporation, to develop and operate Casino Windsor, the Corporation's 
first casino. The terms of the agreement extend to the operation of the Northern Belle 
Casino Riverboat. 

Under the terms of the agreement, WCL is entitled to receive 2.75 percent of gross 
operating receipts and 5 percent of net operating margin, both as defined in the 
interim casino operating agreement. 



PUBLIC ACCOUNTS, 1995-96 1-45 

ONTARIO CASINO CORPORATION 
SOCIETE DES CASINOS DE L'ONTARIO 

Notes to Financial Statements, page 6 

Year ended March 31 , 1996 

(Tabular amounts in thousands of dollars) 

7. Commitments and other contingencies (continued): 

Casino Windsor and Northern Belle Riverboat Casino are being operated until the 
completion of the permanent casino. The permanent facility, presently being 
constructed in downtown Windsor, will include a 75,000-square-foot casino, a hotel, 
food and beverage outlets and other amenities. This complex will be owned by the 
Corporation and is expected to open during the 1997/98 fiscal year. The estimated 
cost to complete this complex is approximately $400,000,000, a portion of which will be 
advanced by WCL. The Corporation, WCL and its principals are currently negotiating 
operating and development agreements for the permanent casino complex for Casino 
Windsor. 

In connection with the acquisition of the land site for the permanent casino, the 
Corporation has agreed to provide the City of Windsor (the "City") with a fixed return 
over 20 years commencing the earlier of: 

(a) the month following the last monthly payment under the interim casino parking lot 
lease and 

(b) May 1,1998 

in the amount of $2,600,000 per annum for the first ten years and $3,000,000 per 
annum for the last ten years. The Corporation will make a development cost 
• contribution of $4,000,000 to the City with respect to improvements to an existing 
market and the riverfront park adjacent to the permanent casino site. The Corporation 
will also reimburse the City for the Corporation's share of infrastructure costs which are 
expected to range from $8,000,000 to $16,000,000. 

(b) Casino Rama: 

On March 18, 1996, the Corporation entered into a development and operating 
agreement for the development and operation of a casino complex (the "Complex") 
located on Rama First Nation lands, with the Chippewas of Rama First Nation ("Rama"), 
CHC International, Inc., CHC Casinos Canada Limited (the "Operator") and various 
corporations wholly-owned by Rama. 



1-46 PUBLIC ACCOUNTS, 1995-96 

ONTARIO CASINO CORPORATION 
SOCIETE DES CASINOS DE L'ONTARIO 

Notes to Financial Statements, page 7 

Year ended March 31 . 1996 

(Tabular amounts in thousands of dollars) 



7. Commitments and other contingencies (continued): 

The lands that are being used for the Complex are being leased by the federal 
government to Casino Rama Inc., a company that is wholly-owned by Rama, under a 25 
year ground lease. Rent payable under the ground lease is $3.5 million annually 
adjusted for inflation and will be paid out of the bank accounts of the Complex. Casino 
Rama Inc., in turn, has subleased the Complex and its lands for 25 years to the 
Corporation, for nominal consideration. 

The Province of Ontario will receive win tax (see note 4) while the ultimate net cash flow 
from the Complex will accrue to the First Nations bands of Ontario. 

(i) Development and Operating Agreement 

The Development and Operating Agreement terminates on the 10th anniversary of 
the opening of the Complex. During the first three years of operation, the Operator 
is entitled to receive 2.75 percent of gross revenues and 5 percent of net operating 
margin, both as defined in the Development and Operating Agreement. If at any 
time during this three-year period the Operator's total fee earned exceeds 
$11,000,000, the base fee will be reduced to 2 percent of gross revenues; 
however, this adjustment will not be applied, so as to reduce the Operator's total 
fee earned to less than $1 1 ,000,000. 

After the first three years, the Operator will receive 2 percent of gross revenues and 
5 percent of net operating margin. In consideration for Rama providing various 
services and rights to the Complex, Rama will receive $4,500,000 annually, 
adjusted for inflation. 

(ii) Financing 

Initial funding for development of Casino Rama was provided by the Corporation 
until the Development and Operating Agreement had been signed. Upon signing 
of the Development and Operating Agreement, the Operator contributed 
U.S. $25,000,000 toward the development of the project. The Operator is entitled 
to recover this amount to the extent that there is sufficient revenue generated by 
the Complex according to the following formula: 

until such time as the third-party financing has been repaid, an amount of up to 
U.S. $625,000 plus interest per quarter; and 



PUBLIC ACCOUNTS, 1995-96 1^7 

ONTARIO CASINO CORPORATION 
SOCIETE DES CASINOS DE L'ONTARIO 

Notes to Financial Statements, page 8 

Year ended March 31 , 1996 

(Tabular amounts in thousands of dollars) 



7. Commitments and other contingencies (continued): 

• once the third-party financing has been repaid, an amount up to U.S. 
$1,562,500 plus interest per quarter. 

A Canadian chartered bank (the "Lender") has provided a $160,000,000 
non-revolving credit facility in favour of Casino Rama Inc. to finance the 
development of the Complex (including repayment of the Corporation's advances 
for Casino Rama development). 

Repayment of the facility is as follows: 

• $10,000,000 on September 30, 1996; 
subsequent instalments of $3,333,333 monthly; and 

• an amount equal to thirty percent of the excess cash flow (as defined) from the 
Complex. 

The above payments are to be made until the amounts advanced under the term 
facility have been repaid. Payments made in respect of distributions to First Nations 
bands may not be made until certain operating ratios have been met. 

The Lender has also established a $10,000,000 credit facility in favour of Casino 
.Rama Inc. to finance the operating and working capital requirements of the 
Complex. 

As security for the funds advanced under these credit facilities, Casino Rama Inc. 
has granted a first-ranking charge in favour of the Lender over the majority of the 
assets financed by the Lender, and the Operator has pledged all of its rights under 
the Development and Operating Agreement in favour of the Lender. The 
Corporation has covenanted directly with the Lender that amounts owing to the 
Lender will be paid from the bank accounts of the Complex, assuming there are 
sufficient funds available and taking into account the priority of payments provided 
for in the Development and Operating Agreement. 



1-48 PUBLIC ACCOUNTS, 1995-96 

ONTARIO CASINO CORPORATION 
SOCIETE DES CASINOS DE L'ONTARIO 

Notes to Financial Statements, page 9 

Year ended March 31 , 1996 

(Tabular amounts in thousands of dollars) 



7. Commitments and other contingencies (continued): 

(c) Niagara Falls casino: 

On November 29, 1995, the Province of Ontario announced the casino initiative for 
Niagara Falls. The Niagara Falls casino is to be part of an integrated tourism initiative 
called the Niagara Gateway Project. This will combine a permanent casino complex with 
at least one other major tourist attraction. 

The Corporation has selected a site to be leased for a Niagara Falls interim casino which 
is located in the tourist area of Niagara Falls. A letter agreement has been signed which 
outlines the terms applicable to the agreement to lease. 

(d) Contingent liabilities: 

The Corporation has agreed that any losses suffered by WCL as a result of any third 
party claims arising out of WCL's performance of the Operating Agreement or occurring 
in connection with the operation or development of the Interim Casino Complex, shall 
be recoverable from Casino Windsor provided that the claim did not arise out of willful 
misconduct of WCL. WCL has been named as a defendant in certain lawsuits alleging 
actual and punitive damages. After reviewing the merits of these lawsuits with counsel, 
it is management's opinion that the ultimate costs of settlement, if any, will not materially 
affect the Corporation's financial position. Settlement, if any, will be accounted for 
during the period of resolution. 

The Corporation has accounted for Goods and Services Tax ("GST") in accordance with 
arrangements orally agreed upon between the Corporation and the federal 
government. These arrangements are anticipated to be confirmed in the GST 
Regulations, yet to be released. Adjustments, if any, will be accounted for during the 
period when the proposed amendments to the Regulations are announced by the 
federal government. 

8. Related party transaction: 

During the year, the Corporation borrowed and repaid a loan amounting to $55,000,000 
from the Ontario Financing Authority. Interest paid on this loan amounted to approximately 
$3,458,000 (1995 - nil). 



PUBLIC ACCOUNTS, 1995-96 1-49 



G8C 



Ontario Casino Corporation 



Societe des casinos de I 'Ontario 



In connection with the "Public Sector Salary Disclosure Act," the following information is submitted. 



NAME 


POSITION 


SALARY 


TAXABLE 






PAID 


BENEFIT 


Domenic Alfieri 


President 


$140,429.78 


$8,905.52 



1-50 



PUBLIC ACCOUNTS, 1995-96 



Management's Responsibility for Financial Information 



Management and the Board of Directors are responsible for the financial statements and all other information presented 
in this Annual Report. The financial statements have been prepared by Management in accordance with generally accepted 
accounting principles and, where appropriate, include amounts based on Management's best estimates and judgements. 

The Ontario Clean Water Agency is dedicated to the highest standards of integrity in its business. To safeguard Agency 
assets, the Agency has a sound and dynamic set of internal financial controls and procedures that balance benefits and 
costs. Management has developed and maintains financial and management controls, information systems and management 
practices to provide reasonable assurance of the reliability of financial information in accordance with the by-laws of the 
Agency. Internal audits are conducted to assess management systems and practices, and reports are issued to the Senior 
Management Committee. 

The Board of Directors ensures that Management fulfills its responsibilities for financial information and internal control. 
The Board of Directors meets quarterly to oversee the financial activities of the Agency and at least annually to review 
the financial statements and the external auditors' report thereon and recommend them to the Minister for approval. 

The financial statements have been examined by the Provincial Auditor. The Provincial Auditor's responsibility is to express 
an opinion on whether the financial statements are fairly presented in accordance with generally accepted accounting 
principles. The Auditor's Report, which appears below, outlines the scope of the auditor's examination and opinion. 




Jeff Marshall 

President and Chief Executive Officer 

March 21, 1996 



Fausto Saponara 

Wee President. Business Development, 
Acting Vice President, Finance and 
Chief Financial Officer 



Auditor's Report 



To the Ontario Clean Water Agency, the Minister of Environment and Energy and the Minister of Finance 

I have audited the balance sheet of the Ontario Clean Water Agency as at December 31, 1995 and the statements of 
operation and retained earnings and changes in financial position for the year then ended. These financial statements are 
the responsibility of the Agency's Management. My responsibility is to express an opinion on these financial statements 
based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards require that I plan and 
perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement. 
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. 
An audit also includes assessing the accounting principles used and significant estimates made by Management, as well as 
evaluating the overall financial statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial position of the Agency as 
at December 31, 1995 and the results of its operations and changes in its financial position for the year then ended, 
in accordance with generally accepted accounting principles. 



^Vj/l jifc^ 



Toronto, Ontario 
February 29, 1996 



Erik Peters, FCA 

Provincial Auditor 



PUBLIC ACCOUNTS. 1995-96 



1-51 



Balance Sheet 



(in thousands of dollars) 



December 31. 

1995 



December 31. 

1994 



Assets 

Current assets: 

Cash and short-term investments 
Accounts receivable, net 

Municipalities and other customers 
Ministry of Environment and Energy 
Goods and services tax receivable 
Current portion of investments receivable: 
Water and wastewater facilities (note 2) 
Facilities under construction (note 3) 

Financial assets: 

Investments receivable for water and 

wastewater facilities (note 2) 
Investments receivable for facilities under 

construction (note 3) 
Municipal contributions held for future repairs (note 4) 
Loan receivable - Ministry of Municipal Affairs 

and Housing (note 5) 
Loan receivable - Ministry of Environment and 

Energy (note 5) 
Loans receivable - Top-up loan (note 6) 
Sinking fund (note 7) 

Fixed assets, net (note 8) 
Total Assets 



S 30,150 


S 46,233 


10,199 


16,467 


1,050 


- 


1,494 


1,907 


13,593 


8.653 


6,885 


14,851 


63,371 


88,111 



509,675 

41,854 
16,301 



534,621 

28,156 
15,155 

12,481 



5,735 
5,169 

2,464 


7,261 
2,292 


581,198 


599,966 


S 644,569 


$ 688,077 



Liabilities and Equity 

Current liabilities: 

Accounts payable and accrued liabilities 
Current portion of long-term liabilities (note 9) 
Deferred revenue 
Due to the Ministry of Environment and Energy 

Long-term liabilities: 

Long-term debt (note 9) 

Municipal contributions payable (note 10) 

Employee benefits and pension plan (notes 1 1 and 12) 

Equity of Ontario: 

Contributed surplus (note 13) 
Retained earnings 

Total Liabilities and Equity 



S 27,782 
18,563 


S 31,641 

13,129 

839 

339 


46,345 


45,948 


419,698 
20,405 
17,672 


471.757 
29,007 
17.528 


457,775 


518.292 


110,164 
30,285 


109,888 
13.949 


140,449 


t23.837 


$ 644,569 


$ 688,077 



See accompanying notes to financial statements. 



On behalf of the Board 




fasvJu*. ^tlo4Mj^ 



Director 



Director 



1-52 


PUBLIC ACCOUNTS, 1995-96 














Statement of Operations and Retained Earnings I 




• 


For the year ended 
December 3 1. 


For the period 

November IS. 1993. 

(date of inception) 

to December 31. 




(in thousands of dollars) 


1995 


1994 




Operating revenues: 








Utilicy operations 


S 117,976 


S 119,484 




Fees 


3,920 


1,431 




Total Operating Revenues 
Operating expenses: 


121,896 


120,915 










Salaries and benefits (note 16) 


54,008 


54,082 




Other operating expenses 


74,269 


71,504 




Depreciation and amortization of fixed assets 


892 


440 




Total Operating Expenses 


129,169 


126,026 




Operating loss 


(7,273) 


(5,111) 




Financing revenues: 








Revenues from investments 


59,646 


60,548 




Interest on facilities under construction 


2,198 


1,711 




Total Financing Revenues 


61,844 


62,259 




Financing expenses: 








Interest 


35,706 


40.725 




Financing administration expenses 


2,173 


2,124 




Provision for losses 


319 


350 




Depreciation expense 
Total Financing Expenses 


37 


- 




38,235 


43,199 




Net financing income 


23,609 


19,060 




Net income for the period 


16,336 


13,949 




Retained earnings, opening balance 


13,949 


- 



Retained earnings, ending balance 



S 30,285 $ 13,949 



See accompanying notes to financial statements. 



PUBLIC ACCOUNTS, 1995-96 



1-53 



Statement of Changes in Financial Position 



(in thousands of dollars) 



For the year ended 
December 31. 

1995 



for the penod 

November 75. 1993. 

(date of inception) 

to December 31. 

1994 



Cash provided from (used for): 
Operating activities: 

Net Income 

Changes in non-cash working capital balances 

• Accounts receivable 

• Accounts payable and accrued liabilities 

• Deferred revenue 

• Due to Ministry of Environment and Energy 
Depreciation 

Financing activities: 

Net recoveries of investments receivable in water 

and wastewater facilities 
Net increase in investments receivable for 

facilities under construction 
Net increase (decrease) in municipal contributions payable 
Changes in contributed surplus (note 13) 
Increase (decrease) in long-term employee 

benefits payable 
Long term debt repayment 
Increase in loans receivable - Ministry of 

Environment and Energy 
Decrease (increase) in loans receivable - 

Ministry of Municipal Affairs and Housing 
Increase in top-up loan 
Decrease in sinking fund (note 7) 

Investment activities: 

Purchase of fixed assets 

Increase (decrease) in cash position 

Cash position, opening balance 

Cash and short-term investments, ending balance 



S 16,336 



20,006 



(5,735) 

12,481 

(5,169) 

7,261 



13,949 



5,631 


2,126 


(3,859) 


25,041 


(839) 


839 


(339) 


339 


929 


440 


17,859 


42.734 



63.775 



(5,732) 


(42,572) 


(9,748) 


3.007 


276 


10.888 


144 


(372) 


(46,625) 


(16,014) 



(12,481) 



(32,841) 


6,231 


(1,101) 


(2,732) 


(16,083) 
46,233 


46,233 



$ 30,150 $ 46,233 



See accompanying notes to financial statements. 



1-54 



PUBLIC ACCOUNTS, 1995-96 



(Years ended December 31, 1995 and 1994) 



Notes to Financial Statements 



General: The Ontario Clean Water Agency (The "Agency") was established on 

November 15, 1993, under the authority of The Capital Investment Plan Act (the "Act"). 

In accordance with the Act, the Agency's objectives include: 

• assisting municipalities to provide water and wastewater services on a cost-recovery basis 
by financing, planning, developing, building and operating such works and services; 

• financing, building and operating water and wastewater facilities on behalf of Ontario on 
a cost-recovery basis; and 

• providing these services so as to protect human health and the environment, encourage 
conservation of water resources and support provincial policies for land use and settlement. 

In accordance with the provisions of the Act, the Agency is incorporated under the laws 
of Ontario. The Agency is exempt from Federal and Provincial income taxes. 

1. Significant accounting policies: 

These financial statements are prepared in accordance with generally accepted 
accounting principles as prescribed by the Canadian Institute of Chartered Accountants. 
Included below are those accounting policies which are of significance to the Agency. 

(a) Cash and short-term investments 

Short-term investments are stated at the lower of cost or market. 

(b) Fixed assets 

Equipment and leasehold improvements are stated at cost. Leasehold improvements are 

being amortized over the life of the leases. Depreciation is provided using the straight-line 

method with a half year provision in the year of purchase. Equipment is being depreciated 

at rates calculated to amortize the cost of the assets over the estimated lives as follows: 

Automotive equipment 4 years 

Furniture and fixtures 5 years 

Computer hardware 3 years 

Computer software 2 years 

(c) Investments receivable for facilities under construction 

Interest on borrowings and other incremental expenditures relating to the projects are 
capitalized during the construction period. 

(d) Deferred revenue 

Amounts collected in advance of providing the related services are reflected as 
deferred revenue. 

(e) Utility operations 

The majority of contractual arrangements with the municipalities, for the operation of 
water and wastewater treatment plants, provide for the recovery of all costs incurred in 
their operations plus a management fee. Revenue is recognized at the time such costs are 
incurred even though agreements provide for the collection of a portion of those costs 
in future years. Accordingly, cost incurred in excess of amounts billed and to be recovered 
in future years are classified as "Investments receivable in water and wastewater facilities". 

(f) Change in accounting policy 

During 1 995. the Agency retroactively adopted the policy of transferring Investments 
receivable for facilities under construction to Investments receivable for water and 
wastewater facilities annually rather than when a project is completed. As a result of this 
change. So.H million (1 994 - SI4.N million) of Investments receivable for facilities under 
construction has been classified as a current asset. 



PUBLIC ACCOUNTS, 1995-96 



1-55 



Notes to Financial Statements (continued) 



2. Investments receivable for water and wastewater facilities: 

(a) These investments represent the outstanding principal portion of amounts receivable 
from various municipalities and other sundry customers for capital expenditures 
undertaken by the Agency on their behalf and recoverable operating costs, if any, not 
billed. In addition, it includes capitalized operating deficits on certain projects that will 
be collected from customers during future years. Investments receivable for water and 
wastewater facilities are recorded at the lesser of both the outstanding principal and 
other capitalized amounts, and net realizable value. 

(b) The investments receivable are supported by provincial and municipal agreements 
which bear interest at rates between 5.13% and 15.54%. Scheduled principal repayments 
of the investments are as follows: 

(in thousands of dollars) 



1996 
1997 
1998 
1999 
2000 
Thereafter 

Less: Current portion 



$ 13,593 

13,000 

1 3.500 

1 4.000 

14,500 

434,675 

523,268 

(13.593) 

$ 509.675 



3. Investments receivable for facilities under construction: 

(a) "Investments receivable for facilities under construction" represent new water 
and wastewater facilities or major capital improvements to existing facilities that have 
been undertaken by the Agency on behalf of its customers. Annually, the net recoverable 
amount from the customer is transferred to "Investments receivable for water and 
wastewater facilities". Certain municipalities pay the entire balance of their amount, 
accumulated as facilities under construction, within one year. In 1996,56.6 million (1994 

• - $14.7 million) will be paid. The current portion of remaining amounts that will be 
transferred to investments receivable for water and wastewater facilities is $0.3 million 
(1994 -$0.1 million). 

(b) In the current year, the Agency capitalized interest amounting to $2.2 million 
(1994 - $1.7 million) to investments receivable for facilities under construction. 

In addition, provincial assistance amounting to $20.1 million (1994 - $12.5 million) 
was recorded as a reduction of investments receivable for facilides under construction. 



1-56 



PUBLIC ACCOUNTS, 1995-96 



4. Municipal contributions held for future repairs: 

At December 31, 1995, the Agency held funds that will be used for future repairs 
amounting to $16.3 million (1994 - $15.2 million). 

Under certain service agreements, municipalities make annual contributions to their 
municipality's fund to cover normal repairs. Interest earned on the unexpended balance 
accrues to the fund. Under the aforementioned agreements, funds are required to be 
returned to the municipalities. 

(in thousands of dollars) 1995 1994 



Add: 



Less: 



Opening balance 

Municipal contributions - billings 

Interest earned 

Repair costs and return of funds 

Ending balance 



$ 15,155 


$ 


14,200 


494 




800 


1,329 




1,400 


(677) 




(1,245) 



$ 16,301 $ 15,155 



5. Loan receivable - Ministry of Municipal Affairs and Housing: 
Loan receivable - Ministry of Environment and Energy: 

The Agency finances the construction of certain facilities that it owns and operates on 
behalf of municipalities. A portion of the construction costs are eligible for provincial 
assistance. Assistance previously recoverable from the Ministry of Municipal Affairs 
and Housing is now recoverable from the Ministry of Environment and Energy. 



6. Loans receivable - Top-up loans: 

The Agency makes loans to municipalities to finance water and wastewater facilities that 
have received provincial assistance under the Municipal Assistance Program. The loans 
are made for terms of up to 20 years at rates set by the Ontario Financing Authority at 
the time the loan is granted. 



7. Sinking fund: 

A number of agreements entered into by municipalities and the Province before 
April 1, 1974, required that funds be maintained to retire the debt incurred to build 
water or wastewater facilities. As of December 31, 1995, all of the funds had either been 
retired or converted to an interest bearing investment receivable. (See also note 10.) 



8. Fixed assets: 



(in thousands of dollars) 



Cost 



1995 Accumulated 1995 1994 

Additions Depreciation Net Value Net Value 



Furniture and fixtures 


$ 


547 


$ 


412 


$ (201) 


$ 758 


$ 490 


Automotive equipment 




39 







(13) 


26 


35 


Computer hardware 




1,604 




344 


(770) 


1,178 


1,337 


Computer software 




394 




313 


(340) 


367 


296 


Leasehold 




148 




32 


■ (-+5) 


135 


134 




$ 


2,732 


S 


1.101 


$(1,369) 


$ 2,464 


$ 2,292 



PUBLIC ACCOUNTS, 1995-96 



1-57 



Notes to Financial Statements 



9. Long-term debt: 

(a) Long-term debt 

Long-term debt owed to the Province of Ontario bears interest at 7.4% for a term of 
20 years. This debt was incurred to finance investments receivable for water and waste- 
water related financial assets transferred to the Agency from the Province of Ontario. 
During the year, the Agency made additional principal payments of $ 34.5 million. 

(b) Repayments of long-term debt 

Principal repayments of the long-term debt with the Province at December 31. 1995. 
are as follows: 

(in thousands of dollars) 



1996 
1997 
1998 
1999 
2000 
Thereafter 

Less: Current Portion 



$ 17.563 

12.800 

13,748 

14.765 

15.858 

362.527 

437.261 

(17.563) 

S 419.698 



(c) The current portion of long-term liabilities includes SI .<• million (1994 — $1 .0 million) 
of estimated current employee benefits payable. 



10. Municipal contributions payable: 

(in thousands of dollars) 



1995 



1994 



Municipal contributions held for future repairs 
Sinking fund contributions (note 7) 
Municipal operating expense prepayments 



12,953 


7,452 



15.155 
6.681 
7.171 



$ 20,405 $ 29.007 



11. Employee benefits: 

The Agency has assumed the responsibility to fund the accrued employee benefits 
accumulated by employees transferred to the Agency from the Province of Ontario 
civil service. These costs have been estimated to amount to SI 8.7 million (1994 - 
$18.6 million) of which $1.0 million (1994 - $1.0 million) has been classified as a 
current liability. The Agency accrues two percent of salaries and wages of classified 
staff as a provision for entitlements during the year. 



12. Pension plan: 

The Agency provides pension benefits for all its full-rime employees through participation 
in the Public Service Pension Fund (PSPF) and the Ontario Public Service Employees' 
Union Pension Fund (OPSEU Pension Fund) established by the Province of Ontario. 
The Agency's contributions related to the pension plans for the year was $2.9 million 
(1994 — $1.2 million) and is included in salaries and benefits in the Statement of 
Operations and Retained Earnings. 



1-58 



PUBLIC ACCOUNTS, 1995-96 



13. Contributed surplus: 

The opening contributed surplus was received from the Province of Ontario in the 
form of the book value of net assets in excess of obligations assumed and is accounted 
for as the Agency's equity. Included in the closing balance are the following: 

(in thousands of dollars) 

$ 109,888 
276 



Add: 



Opening balance, January 1, 1995 
Adjustments to opening balance 



$ 110,164 



14. Municipal Assistance Program advances: 

Under an administrative arrangement with the Ministry of Environment and Energy, 
the Agency is responsible for managing funds advanced to municipalities under the 
Municipal Assistance Program (MAP). As the Agency acts solely as an intermediary for 
the advances, they are excluded from the accounts of the Agency. 



15. Related party transactions: 

As a result of the relationship of the Agency with the Province and the classification as 
a Province of Ontario Schedule IV Agency the following related party transactions 
exist and have been disclosed in the notes to the financial statements: 

(a) Transactions with the Province of Ontario 

(b) Transactions with the Ministry of Environment and Energy 

(c) Transactions with the Ontario Financing Authority 

(d) Transactions with the Ministry of Municipal Affairs and Housing 



16. Salaries: 

Provincial legislation requires disclosure of Ontario public sector employees paid an 
annual salary in excess of $100,000 in 1995. The individuals are listed as follows: 



MarshalLJeff 



President and Chief Executive Officer 



$ 115,250 



17. Subsequent events: 

The Agency commenced a reorganization of its workforce during the first quarter of 1 996. 
The estimated cost of the reorganization is $12.5 million. This amount will be recognized 
as a charge to earnings in the first quarter of 1996. 



PUBLIC ACCOUNTS, 1995-96 1^59 



Office of the Xj^i^ Bureau du 

Provincial Auditor ^^SbT 3^ verificateur provincial 
of Ontario ^Htfltak de l'Ontario 




Box 105. 15th Floor. 20 Dundas Street West. Toronto. Ontario M5G 2C2 

B.P. 105. 15 e etage. 20. rue Dundas ouest. Toronto (Ontario) M5G 2C2 

(416)974-9866 Fax:(416)327-9862 



Auditor's Report 



To the Ontario Housing Corporation 

and to the Minister of Municipal Affairs and Housing 



I have audited the balance sheet of the Ontario Housing Corporation as at December 31, 1995 and the 
statement of operations for the year then ended. These financial statements are the responsibility of the 
Corporation's management. My responsibility is to express an opinion on these financial statements 
based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards require 
that I plan and perform an audit to obtain reasonable assurance whether the financial statements are free 
of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts 
and disclosures in the financial statements. An audit also includes assessing the accounting principles 
used and significant estimates made by management, as well as evaluating the overall financial statement 
presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial position of 
the Corporation as at December 31, 1995, and the results of its operations for the year then ended in 
accordance with the accounting policies described in note 1 to the financial statements. 



<£Ak /^fe> 



Toronto, Ontario Erik Peters, FCA 

April 22, 1996 Provincial Auditor 



1-60 



PUBLIC ACCOUNTS, 1995-96 



ONTARIO HOUSING CORPORATION 

Balance Sheet 

As at December 31, 1995 



1995 1994 

(thousands of dollars) 



ASSETS 

Investments in Properties (note 3) 
Mortgages and Loans (note 4) 
Amount due from Province of Ontario 
Accounts Receivable 



1,214,439 


1,232,405 


31,718 


33,294 


123,474 


126,453 


7,209 


9,463 


1,376,840 


1,401,615 


1,437,430 


1,491,116 



Non-Profit Housing Fund (note 5) 



2,814,270 



2,892,731 



LIABILITIES 

Long-Term Debt (note 6) 

Accounts Payable and Accrued Liabilities 
(note 7) 

Bank Indebtedness 



1,056,520 1,072,795 
114,103 119,193 



3,318 



3,481 



Non-Profit Housing Fund (note 5) 
CONTINGENT LIABILITIES (note 15) 
EQUITY 

Contributed Surplus (note 8) 



1,173,941 
1,437,430 



202,899 



1,195,469 
1,491,116 



206,146 



2,814,270 2,892,731 



See accompanying notes to financial statements. 



On Behalf of the Board: 



J^M^JL 



r az^> 



Chair 



^^ 




Treasurer 



PUBLIC ACCOUNTS, 1995-96 1-61 



ONTARIO HOUSING CORPORATION 

Statement of Operations 

For the Year Ended December 31, 1995 



1995 1994 

(thousands of dollars) 



HOUSING OPERATIONS 



Assisted Housing (note 9) 

Rental Revenue 292,444 279,826 

Expenses 
Property Operating Expenses 419,571 423,793 
Grants in lieu of Municipal Taxes 117,815 115 ,577 

Amortization (Principal and Interest) 108,641 108,738 

646,027 648,108 

Loss on Assisted Housing 353,583 368,282 

Rent Supplement (note 10) 129,713 136,238 

483,296 504,520 

Less: Canada Mortgage and Housing 

Corporation share 235,405 241,674 



Provincial Contributions to Municipal 
Housing (note 11) 

Rural and Native Housing (note 12) 

Recovery of Amortization (Principal 
and Interest) 

Federal/Provincial Rent Scale Adjustment (note 13) 



247,891 262,846 



21,554 


21,990 


7,042 


7,656 


(19,762) 


(19,992) 


2,319 






PROVINCIAL SHARE OF LOSS ON 
HOUSING OPERATIONS 259,044 272,500 

FUNDS PROVIDED BY THE PROVINCE OF 
ONTARIO 259,044 272,500 



See accompanying notes to financial statements. 



1-62 



PUBLIC ACCOUNTS, 1995-96 



ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 
December 31, 1995 



Page 



SIGNIFICANT ACCOUNTING POLICIES 

The following summarizes the significant accounting policies used in preparing the 
accompanying financial statements: 

i) The Corporation uses the accrual method of accounting. 

ii) Capital funds provided by the Province of Ontario are not repayable and are 
therefore recorded as Contributed Surplus. However, to reflect the full costs of 
operating the projects, relevant amortization charges (principal and interest) are 
imputed and included in Loss on Assisted Housing. Such amortization is offset by 
a credit to Recovery of Amortization in the Statement of Operations. 

iii) Land and buildings held as investments in Provincial and Federal-Provincial 
properties are amortized on a basis equal to the reduction of the corresponding 
long-term debt. For the provincial portion of such investments, the reduction is 
made to Contributed Surplus. 

iv) Furniture and equipment purchases are expensed in the year of acquisition. 



2. SELF-INSURANCE 

The Corporation follows the policy of self-insuring its Provincial and Federal-Provincial 
properties for damages such as fire, water and vandalism. Costs of such repairs are 
charged to property operating expenses. 



3. INVESTMENT IN PROPERTIES 

The Corporation's investment in properties is as follows: 



1995 1994 

(thousands of dollars}" 



(a) Provincial Housing 

(b) Federal-Provincial Housing 

(c) Rural and Native Housing 

(d) Student Housing on Leased Land 

(e) Other 



1,113,215 


1,130,249 


13,152 


13,591 


28,242 


27,380 


56,748 


57,575 


3,082 


3,610 



1,214,439 1,232,405 



PUBLIC ACCOUNTS, 1995-96 1-63 



ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December 31, 1995 Page 2 



(a) Provincial Housing 

This investment represents land and building costs of wholly-owned properties 
which are amortized over periods not exceeding 50 years. 





1995 1994 


Cost 

Less: Accumulated Amortization 


(thousands of dollars) 

1,317,079 1,317,079 
203,864 186,830 


Net Book Value 


1,113,215 1,130,249 



(b) Federal-Provincial Housing 

Federal-Provincial properties are owned and operated on a partnership basis with 
Canada Mortgage and Housing Corporation. The balance represents the 
Corporation's share of land and building costs which are amortized over periods not 
exceeding 50 years. 

1995 1994 

(thousands of dollars) 

Cost 20,753 20,753 

Less: Accumulated Amortization 7,601 7,162 



Net Book Value 


13,152 


13,591 


(c) Rural and Native Housing 






These properties are owned and operated on a partnership basis with Canada 
Mortgage and Housing Corporation. The balance represents the Corporation's 
share of land and building costs which are amortized over periods not exceeding 35 
years. The properties are managed by Canada Mortgage and Housing Corporation 
on behalf of the partnership - see note 12. 




1995 


1994 




(thousands of dollars) 


Rental Properties 

Lease to Purchase Properties 


22,419 
5,823 


19,585 
7,795 


Net Book Value 


28,242 


27,380 


, 







1-64 



PUBLIC ACCOUNTS, 1995-96 



ONTARIO HOUSING CORPORATION 
Notes to Financial Statements 
December 31, 1995 



Page 3 



(d) Student Housing on Leased Land 

This investment represents building costs to provide student accommodation on land 
leased from 1 1 universities and colleges. These costs are being repaid semi-annually 
to the Corporation by the educational institutions over a 50 year period. When the 
costs are fully repaid, titles to the properties will be transferred to the respective 
institutions. The institutions retain the rental revenues and absorb the property 
operating expenses. " 



1995 



1994 



(thousands of dollars!" 



Cost 

Less: Educational Institutions' 

Equity 



67,873 
11,125 



67,873 
10,298 



Net Book Value 



56,748 



57,575 



(e) Other 



1995 



1994 



Leased Land, at cost 

Projects Under Development, at cost 

Land Inventory, lower of cost 



(thousands of dollars) 



2,308 




2,308 
528 





or estimated market value 


774 


774 






3,082 


3,610 


4. 


MORTGAGES AND LOANS 


1995 


1994 



(thousands of dollars) 



Rural and Native Housing Program 
(See note 12) 
Other 



28,732 
2,986 



30,264 
3,030 



31,718 



33,294 



PUBLIC ACCOUNTS, 1995-96 



1-65 



ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 
December 31, 1995 



Page 4 



5. NON-PROFIT HOUSING FUND 

The Province of Ontario authorized the Corporation to borrow funds from the Canada 
Pension Plan Fund ("CPP") by the issuance of debentures. The funds borrowed were 
loaned as mortgages to non-profit housing corporations and universities and colleges to 
build, acquire or lease housing units under the Homes Now and Student Residences 
Programs. In addition, the Corporation maintains a line of credit to provide interim 
financing. 

Starting in 1993, the mortgages to non-profit housing corporations are being discharged 
and refinanced by private lenders. Funds received from the discharged mortgages are 
loaned to the Province of Ontario. 



As at December 31, 1995, the fund consisted of: 



1995 1994 

(thousands of dollarsj" 



Assets 



Loans to Province of Ontario 
Mortgages 

Non-Profit Housing Corps. 

Universities and Colleges 
Interest Receivable 



1,157,212 

80,141 

166,128 

33,949 



1,096,032 

197,815 

166,128 

31,141 



1,437,430 1,491,116 



Liabilities and Fund Balance 

Canada Pension Plan Investment 

Fund (CPP) Debentures 
Line of Credit Payable 
Interest Payable 
Fund Balance 



1,323,340 


1,323,340 


61,293 


118,420 


33,569 


34,356 


19,228 


15,000 



1,437,430 1,491,116 



The CPP funds were borrowed from 1989 to 1992 and are repayable 20 years from the 
date of issuance of the debentures. Interest is payable semi-annually at various rates 
based on individual debentures - weighted average rate of 10.3%. 

Loans to the Province and mortgages to non-profit housing corporations and universities 
and colleges are repayable over periods not in excess of 20 years. Interest is calculated 
semi-annually at various rates based on individual loans and mortgages - weighted 
average rate of 9.1% (1994 - 9.2%). When the interest received from the Province is 
less than the interest payable on the related CPP borrowings, the Corporation receives an 
interest adjustment from the Ministry of Municipal Affairs and Housing for the 
difference. 



1-66 PUBLIC ACCOUNTS, 1995-96 



ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December 31, 1995 Page 5 



Details of the transactions related to the fund balance are as follows: - 

1995 1994 



(thousands of dollars)" 



Balance - Beginning of Year 

Interest Earned 

Interest Expense 

Legal and Consulting Services 

Refinancing Costs 



15,000 


9,417 


148,031 


149,642 


(143,347) 


(143,250) 


(282) 


(337) 


(174) 


(472) 



Balance - End of Year 19,228 15,000 

Interest earned includes $100.7 million (1994 - $79.6 million) on loans to the Province 
of Ontario and $16.8 million (1994 - $14.3 million) from the Ministry of Municipal 
Affairs and Housing as an interest adjustment for the difference between the interest rates 
on CPP borrowings and loans to the Province. 



6. LONG-TERM DEBT 

1995 1994 

(thousands of dollars) 

Canada Mortgage and Housing 

Corporation ^ 1,037,816 1,053,813 
Other 18,704 18,982 

m 1,056,520 1,072,795 

The Corporation borrows funds from Canada Mortgage and Housing Corporation and the 
private sector to finance investments in real property. Such borrowings are repaid in 
accordance with agreement terms over periods not in excess of 50 years. Interest is 
payable at various rates based on individual agreements - weighted average rate of 7.5% 
(1994 - 7.5%). 



PUBLIC ACCOUNTS, 1995-96 



1-67 



ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 
December 31, 1995 



Page 6 



Principal repayments on the long-term debt are as follows: 



(thousands of dollars) 

17,460 
18,724 
20,065 
21,485 
23,047 
955,739 



1996 
1997 
1998 
1999 
2000 
Subsequent to 2001 



1,056,520 



While the Corporation is indebted for capital funds borrowed in respect of investment in 
Provincial housing projects, the amortization charges (principal and interest) over the life 
of the projects are considered operating expenses under the cost sharing agreement with 
Canada Mortgage and Housing Corporation (CMHC). Under this agreement, CMHC 
contributes 50% of the amortization charges (principal and interest) and the Corporation 
absorbs the remaining 50%. 



ACCOUNTS PAYABLE AND ACCRUED LIABILITIES 



1995 1994 

(thousands of dollars) - 



Canada Mortgage and Housing 
Corporation 
Other 



40,398 
73,705 



48,833 
70,360 



114,103 



119,193 



8. CONTRIBUTED SURPLUS 



1995 1994 

(thousands of dollars)" 



Balance - Beginning of Year 
Capital Contributions received from 
Province 
Capital Recoveries 



206,146 

263 
(3,510) 



207,117 

2,100 
(3,071) 



Balance - End of Year 



202,899 



206,146 



1-68 PUBLIC ACCOUNTS, 1995-96 

ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December 31, 1995 Page 7 

9. ASSISTED HOUSING 

Under the assisted housing program, the Corporation owns (either wholly or in 
partnership with Canada Mortgage and Housing Corporation) rental properties and 
provides rent-geared-to-income accommodation to households in need. The management 
of the properties is carried out through a network of local housing authorities who act as 
agents of the Corporation. The loss on this program is shared with Canada Mortgage 
and Housing Corporation. 



10. RENT SUPPLEMENT 

Under the rent supplement programs, the Corporation acquires the use of rental units 
from the private sector and then provides rent-geared-to-income accommodation to 
households in need. The Corporation subsidizes the difference between the rent 
guaranteed to the landlord and the tenant portion of the rent. The costs for most of these 
programs are shared with Canada Mortgage and Housing Corporation. 



11. PROVINCIAL CONTRIBUTIONS TO MUNICIPAL HOUSING 

The Corporation provides funding to the Metropolitan Toronto Housing Company 
Limited towards operating costs for senior citizen apartment units. 



12. RURAL AND NATIVE HOUSING 

This program, administered by Canada Mortgage and Housing Corporation, provides 
subsidies for rental, lease to purchase and home ownership accommodation to families in 
rural areas. Rental, lease to purchase and home ownership payments are geared to 
owners' income. The expense represents the Corporation's share of the subsidy 
provided. 

13. FEDERAL/PROVINCIAL RENT SCALE ADJUSTMENT 

Following a review of the Rent-geared-to-income (RGI) scale applied to tenants who also 
received social assistance, the Corporation agreed to compensate Canada Mortgage and 
Housing Corporation (CMHC) for its share of the shortfall in the 1994 rental revenue. 
This shortfall arose from the difference in rent scales used by CMHC and the 
Corporation. While the amount of the adjustment was determined and recorded in 1995, 
no adjustment is necessary for the difference in rent scales in 1995. 



PUBLIC ACCOUNTS, 1995-96 1-69 

ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December 31, 1995 Page 8 

14. RELATED PARTY TRANSACTIONS 

(a) Pension Plan 

The Corporation provides pension benefits for substantially all its permanent crown 
employees through participation in the Public Service Pension Fund (PSPF) and the 
Ontario Public Service Employees' Union Pension Fund (OPSEU Pension Fund) 
established by the Province of Ontario. 

The Ontario Public Service Employees' Union Pension Act, 1994 provides for a 
reduction of the employer's contribution to PSPF for each of the three years ending 
March 31, 1995-1997. For the Corporation's current fiscal year, the impact on the 
pension contribution was a reduction of $5.8 million (1994 - $5.4 million). 

The Corporation's contributions to the PSPF and the OPSEU Pension Fund for the 
year was $1.8 million (1994 - $1.2 million) and is included in Assisted Housing - 
Property Operating Expenses and Rent Supplement in the Statement of Operations. 

(b) Administrative Support Services 

The Ministry of Municipal Affairs and Housing provides administrative support 
services to the Corporation. The charge for these services is based on the 
estimated time spent by Ministry staff on the Corporation's activities. The 
administrative support services charge included in Assisted Housing - Property 
Operating Expenses and Rent Supplement amounted to $22.7 million (1994 - $23.2 
million). 

15. CONTINGENT LIABILITIES 

(a) Land Loan Guarantees 

The Corporation entered into land loan guarantee agreements with lenders approved 
under the National Housing Act in order to assist non-profit housing corporations to 
obtain funding to acquire land and/or buildings for the construction of social 
housing projects. This program has now been discontinued. 

1995 1994 

(thousands of dollars) 

Balance - Beginning of Year 
Add: Guarantees granted 
Less: Guarantees expired 
Guarantees honoured 

Balance - End of Year 6,835 



6,835 


46,929 





451 


(6,835) 


(18,225) 


(0) 


(22,320) 



61,156 


23,961 


20,106 


59,688 


(365) 


(22,493) 


(11,365) 






1-70 PUBLIC ACCOUNTS, 1995-96 

ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December 31, 1995 Page9| 

(b) Developmental Assistance Guarantee Program 

The Corporation introduced the Loan Guarantee Program in 1991 to assist non- 
profit housing corporations to obtain funding for planning and developing social 
housing projects. Loans provided by private lenders under this program are 
guaranteed by the Corporation. The Province of Ontario authorized the 
Corporation to enter into these loan guarantee agreements with the condition that 
the aggregate of all guarantees outstanding at any time cannot exceed $100 million 
in principal, plus $20 million in interest. 

1995 1994 

(thousands of dollarsjT" 

Balance - Beginning of Year 
Add: Guarantees granted 
Less: Guarantees honoured 
Guarantees expired 

Balance - End of Year 69,532 61,156 



The Corporation is reimbursed by the Ministry of Municipal Affairs and Housing 
for any losses resulting from these guarantees. 

(c) Loan Insurance Agreements 

The Corporation has entered into loan insurance agreements with Canada Mortgage 
and Housing Corporation (CMHC) pertaining to mortgage loans on projects funded 
under various non-profit housing programs administered by the Ministry of 
Municipal Affairs and Housing. Under these agreements, CMHC will insure 
mortgage loans made by lenders approved under the National Housing Act for the 
purpose of purchasing, improving, constructing or altering housing units. While 
the insurance is provided by CMHC, the Corporation is liable to CMHC for any 
net costs, including any environmental liabilities, incurred as a result of loan 
defaults on projects funded entirely by the Province, and must share any net costs 
incurred for loan defaults on projects funded jointly by CMHC and the Province. 
Any costs incurred by the Corporation will be reimbursed by the Ministry of 
Municipal Affairs and Housing. 

As of December 31, 1995, there were $5.4 billion (1994 - $5 billion) of mortgage 
loans outstanding on provincially-funded projects and the provincial share of 
mortgage loans outstanding on jointly-funded projects was $1.7 billion (1994 - $1.6 
billion). As the Province provides operating subsidies sufficient to ensure that all 
mortgage payments can be made when due, default is unlikely. To date, there have 
been no claims for defaults on insured mortgage loans. 



PUBLIC ACCOUNTS, 1995-96 



1-71 



Office of the 

Provincial Auditor 

of Ontario 




Bureau du 

verificateur provincial 
de TOntario 



Box 105, 15th Floor, 20 Dundas Street West, Toronto, Ontario M5G 2C2 

B.P. 105, 15 e etage, 20, rue Dundas ouest, Toronto (Ontario) M5G 2C2 

(416) 974-9866 Fax: (416) 327-9862 



Auditor's Report 



To the Board of Directors of the Ontario Lottery Corporation 
and to the Minister of Economic Development, Trade and Tourism 



I have audited the balance sheet of the Ontario Lottery Corporation as at March 31, 1996 and the 
statements of operations, changes in amount due to (from) Province of Ontario and equity in fixed assets 
for the year then ended. These financial statements are the responsibility of the Corporation's 
management. My responsibility is to express an opinion on these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards require 
that I plan and perform an audit to obtain reasonable assurance whether the financial statements are free 
of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts 
and disclosures in the financial statements. An audit also includes assessing the accounting principles 
used and significant estimates made by management, as well as evaluating the overall financial statement 
presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial position of 
the Corporation as at March 31, 1996 and the results of its operations for the year then ended in 
accordance with generally accepted accounting principles. 



Toronto, Ontario 
May 15, 1996 



K.W. Leishman, CA 
Assistant Provincial Auditor 



1-72 



PUBLIC ACCOUNTS, 1995-96 



ONTARIO LOTTERY CORPORATION 

' BALANCE SHEET 
AS AT MARCH 31, 1996 
(in thousands of dollars) 



1996 



Assets 



Cash 

Prize funds on deposit 

Due from Interprovincial Lottery Corporation 

Accrued interest 

Accounts receivable 

Due from Province of Ontario 

Prepaid expenses 

Fixed assets (note 4) 



29,594 


45, 


67,222 


57,: 


- 


1,88. 


907 


1,642 


18,454 


14,736 


3,683 


- 


14,032 


16,992 


91,516 


108,587 



225,408 



246,583 



Liabilities and Equity 



Accounts payable and accrued liabilities 

Prize money unclaimed 

Due to Province of Ontario 

Due to Interprovincial Lottery Corporation 

Due to Government of Canada 

Deferred income 

Equity in fixed assets 

Commitments (note 5) 
Subsequent Event (note 8) 



54,403 


43,214 


67,222 


57,582 


- 


5,628 


2,164 


- 


2,247 


2,048 


7,856 


29,524 


91,516 


108,587 



225,408 



246,583 



See accompanying notes to financial statements. 
On behalf of the 




Director 



k , J'A'^jU 



Director ' 



f 



PUBLIC ACCOUNTS, 1995-96 



1-73 



ONTARIO LOTTERY CORPORATION 

STATEMENT OF OPERATIONS 

FOR THE YEAR ENDED MARCH 31, 1996 

(in thousands of dollars) 





1996 


1995 


Sales 


2,118,428 


1,941,755 


Direct expenses 






Prizes 


1,087,190 


958,060 


Commissions 


145,294 


132,223 


Brand marketing 


24,429 


27,173 


Ticket printing and terminal operation 


50,740 


45,862 


Depreciation - direct 


12,861 


10,798 




1,320,514 


1,174,116 


Sales less direct expenses 


797,914 


767,639 


Operating expenses 






Administration and other 


106,295 


102,227 


Depreciation - indirect 


13,927 


8,809 




120,222 


111,036 


Income from operations 


677,692 


656,603 


Other income (expense): 






Interest income 


8,452 


7,496 


Payments to Government of Canada (note 7) 


(37,976) 


(37,526) 




(29,524) 


(30,030) 


Net income 


648,168 


626,573 



See accompanying notes to financial statements. 



1-74 



PUBLIC ACCOUNTS, 1995-96 



ONTARIO LOTTERY CORPORATION 

STATEMENT OF CHANGES IN DUE 

TO (FROM) PROVINCE OF ONTARIO 

FOR THE YEAR ENDED MARCH 31, 1996 

(in thousands of dollars) 



1996 



1995 



Balance, beginning of year 



5,628 



(6,609) 



Add (deduct): 

Net income 
Depreciation 
Capital expenditures 



648,168 


626,573 


26,788 


19,607 


(9,717) 


(32,359) 





665,239 


613,821 




670,867 


607,212 


Payments to Province of Ontario 


674,550 


601,584 


Balance, end of year 


(3,683) 


5,628 



See accompanying notes to financial statements. 



PUBLIC ACCOUNTS, 1995-96 



1-75 



ONTARIO LOTTERY CORPORATION 

STATEMENT OF EQUITY IN FIXED ASSETS 

FOR THE YEAR ENDED MARCH 31, 1996 

(in thousands of dollars) 



1996 



1995 



Balance, beginning of year 
Add: Capital expenditures 
Deduct: Depreciation 



08,587 


95,835 


9,717 


32,359 


26,788 


19,607 



Balance, end of year 



91,516 



108,587 



See accompanying notes to financial statements. 



1-76 PUBLIC ACCOUNTS, 1995-96 

ONTARIO LOTTERY CORPORATION 

NOTES TO FINANCIAL STATEMENTS 
MARCH 31, 1996 . 



1. Nature of the Corporation 

The Ontario Lottery Corporation was incorporated without share capital on February 6, 1975 pursuant 
to the Ontario Lottery Corporation Act. The Corporation is responsible for the conduct and 
management of lottery games in Ontario. The Wintario, Lottario, Instant, ENCORE, Pick-3, 
PRO'LINE and OVER/UNDER lotteries are conducted solely by the Corporation, whereas, the 
LOTTO SUPER 7, Lotto 6/49 and Special Events lotteries are joint undertakings by all Provinces 
acting through the Interprovincial Lottery Corporation. 

2. Significant Accounting Policies 

(a) Basis of Accounting 

The Corporation's financial statements are prepared in accordance with generally accepted 
accounting principles. 

(b) Fixed Assets 

Major capital expenditures with a future useful life beyond the current year are capitalized at 
cost and are depreciated on a straight-line basis according to their estimated useful lives, as 
follows: 

Building 25 years 

Furniture and fixtures 10 years 

Leasehold improvements 5 years 

Automotive 3 years 

Merchandising equipment 3 years 

Wagering terminals 7 years 

Computer hardware 3 years 

On-line system 5 years 

System software 3 years 

(c) Prize Money Unclaimed 

Under the regulations of the Act, unclaimed prize money from lotteries conducted solely by 
the Corporation is reserved and redistributed to the players through prizes and bonus draws. 

(d) Revenue Recognition 

Revenues for Lottario, ENCORE, Pick-3, LOTTO SUPER 7, Lotto 6/49 and Special Events 
are deferred on ticket sales and recognized when the draw takes place. For PRO»LINE and 
OVER/UNDER, revenues are recognized when the ticket is sold to the consumer. Revenues 
for Wintario and Instant games are recognized when the ticket is distributed to the retailer. 

3. Change in Accounting Policy 

During the year, the Corporation changed its method of recognizing revenues for Wintario and Instant 
games from recognizing revenues when the ticket is sold to the consumer to recognizing revenues when 
the ticket is distributed to the retailer. This change has not been applied retroactively because the 
change does not have a material effect on net income. 



PUBLIC ACCOUNTS, 1995-96 1-77 



ONTARIO LOTTERY CORPORATION 

NOTES TO FINANCIAL STATEMENTS 
MARCH 31, 1996 



4. Fixed Assets (in thousands of dollars) 

1996 1995 







Accumulated 


Net Book 


Net Book 




Cost 


Depreciation 


Value 


Value 


Land 


260 




260 


260 


Building 


1,289 


479 


810 


613 


Furniture and fixtures 


9,369 


4,215 


5,154 


6,289 


Leasehold improvements 


2,501 


1,852 


649 


1,382 


Automotive 


850 


850 


- 


3 


Merchandising equipment 


7,462 


4,432 


3,030 


3,015 


Wagering terminals 


65,813 


23,904 


41,909 


51,480 


Computer hardware 


38,920 


29,800 


9,120 


9,958 


On-line system 


35,181 


5,276 


29,905 


32,848 


System software 


3,373 


2,694 


679 


2,739 




165,018 


73,502 


91,516 


108,587 



Commitments 

The Corporation has entered into several office space leases in various locations in Ontario. The future 
minimum lease payments are approximately as follows: 



1997 


$3,860,000 


1998 


4,000,000 


1999 


4,096,000 


2000 


4,100,000 


2001 


4.100.000 




20,156,000 


Thereafter 


33.186.000 




$53,342,000 



The Corporation has purchase agreements with suppliers for ticket printing services and on-line supplies 
until September 30, 2001 for approximately $40,974,000. In addition, the Corporation has a computer 
hardware and maintenance agreement with annual payments for each of the next three years 
approximately as follows: 

1997 $8,962,000 

1998 2,394,000 

1999 159,000 



1-78 PUBLIC ACCOUNTS, 1995-96 



ONTARIO LOTTERY CORPORATION 

NOTES TO FINANCIAL STATEMENTS 
MARCH 31, 1996 



Pension Plan 

The Corporation provides pension benefits for its permanent employees through participation in the 
Public Service Pension Fund established by the Province of Ontario. The Corporation's share of 
contributions to the Fund during the year was $2,548,000 (1995 - $2,596,000) and is included in 
Administration and other in the Statement of Operations. This amount includes current contributions 
and additional payments required to cover the Corporation's share of the Fund's estimated unfunded 
liabilities. 



Payments to Government of Canada 

The Corporation made the following payments to the Government of Canada (in thousands of dollars): 

1996 1995 






Payment on behalf of the Province of Ontario 19,243 18,793 

Goods and Services Tax 18,733 18,733 



37,976 37,526 



(a) Payment on behalf of the Province of Ontario 

The provincial lottery corporations make remittances to the Government of Canada under an 
agreement dated August 1979 made between the Provincial Governments and the Federal 
Government. The agreement stipulates that the Government of Canada will not participate in 
. the sale of lottery tickets. 



(b) Goods and Services Tax 

Goods and Services Tax (GST) payments are made in accordance with a letter of interpretation 
issued by Revenue Canada to the various lottery jurisdictions in Canada whereby each 
provincial lottery corporation remits taxes under a specific formula on all expenditures, 
including retailer commissions and excluding payroll costs. This tax is in lieu of the collection 
of GST on lottery ticket sales to the consumer. 

In addition, the Corporation also pays GST on its expenditures, excluding payroll costs and 
retailer commissions, at point of purchase. These payments are not recoverable and are 
included in the respective accounts. 



PUBLIC ACCOUNTS, 1995-96 1-79 

ONTARIO LOTTERY CORPORATION 

NOTES TO FINANCIAL STATEMENTS 
MARCH 31, 1996 



8. Subsequent Event 

Subsequent to March 31, 1996, the Minister of Finance announced in the Legislature that the Ontario 
Lottery Corporation will operate and manage a video lottery terminal network in Ontario that will 
generate up to $60 million to the Province in the 1996/97 fiscal year. In consultation with the Ontario 
Gaming Control Commission, the Corporation will develop an implementation plan to ensure the 
installation and expansion of the network proceeds with appropriate controls and regulatory provisions 
exist at each stage of the process. 



Comparative Figures 

Certain amounts at March 31, 1995 have been reclassified to conform with the financial statement 
presentation adopted at March 31, 1996. 



1-80 



PUBLIC ACCOUNTS, 1995-96 




1975 
1995 



Ontario Lottery Corporation 
Societe des loteries de /' Ontario 

70 Foster Drive 
Suite 800 

Sault Ste. Marie, Ontario 
P6A 6V2 

70. promenade Foster 
Bureau 800 

Sault Ste. Marie (Ontario) 
P6A 6V2 

Tel. /Tel. 705 946-6464 
Fax. 705 946-6600 



EMPLOYEES PAID $100,000 OR MORE IN 1995 



NAME 


POSITION 


SALARY 
PAID 


TAXABLE 
BENEFITS 


Dalton, Earl T. 


Vice President, 
Finance and 
Administration 


$111,710.46 


$8,168.48 


Koutris, George 


Vice President, 
Sales and 
Distribution 


$111,320.40 


$2,591.83 


Manness, Garth K. 


President 


$133,948.33 


$13,782.84 


McGee, Thomas 
D. 


Vice President, 
Information 
Systems and 
Technology 


$109,446.84 


$1 1 ,043.96 


Rowlatt-Smith, 
Philip E. 


Vice President, 
Marketing 


$1 1 1 ,320.40 


$9,123.36 


St-Amour, 
Joseph R. 


Project 
Manager, BPI 


$105,396.64 


$270.42 



Prepared under the Public Sector Salary Disclosure Act, 1996 



PUBLIC ACCOUNTS, 1995-96 1-81 



Office of the lifttA Bureau du 

Provincial Auditor ^^3^2$ verificateur provincial 

of Ontario SfiSlsltek de l'Ontario 




Box 105. 15th Floor. 20 Dundas Street West. Toronto. Ontario M5G 2C2 

B.P. 105, 15 e etage. 20. rue Dundas ouest. Toronto (Ontario) M5G 2C2 

(416) 974-9866 Fax: (416) 327-9862 



Auditor's Report 



To the Ontario Northland Transportation Commission 
and to the Minister of Northern Development and Mines 



I have audited the consolidated balance sheet of the Ontario Northland Transportation Commission as at 
December 31, 1995 and the consolidated statements of operations and retained earnings, contributed 
surplus and changes in financial position for the year then ended. These financial statements are the 
responsibility of the Commission's management. My responsibility is to express an opinion on these 
financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards require 
that I plan and perform an audit to obtain reasonable assurance whether the financial statements are free 
of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts 
and disclosures in the financial statements. An audit also includes assessing the accounting principles 
used and significant estimates made by management, as well as evaluating the overall financial statement 
presentation. 

In my opinion, these consolidated financial statements present fairly, in all material respects, the 
financial position of the Commission as at December 31, 1995 and the results of its operations and the 
changes in its financial position for the year then ended in accordance with generally accepted 
accounting principles. 



Toronto. Ontario K.W. Leishman. CA 

March 29. 1996 Assistant Provincial Auditor 




1-82 



IBPO 



PUBLIC ACCOUNTS, 1995-96 



December 31 



Ontario Northland Transportation Commission 

Consolidated Balance Sheet 

(dollars in thousands) 



1995 



1994 



Assets 

Current Assets 

Gash and short-term investments 
Accounts receivable 
Inventory 
Prepaid expenses 



Self-Insurance Fund (Note 1) - Market value $4,258; (1994 - $3,045) 
Investment in Capital Assets (Schedule 1) (Notes 8 and 11) 
Other Assets (Note 2) 



$ 9,289 S 
22,618 
9,078 

441 


I 10,729 

20,571 

9,850 

298 


41,426 


41,448 


4,000 


3,143 


231,322 


229,361 


7.548 


6.692 



284,296 $ 280.644 



Liabilities and Equity 

Current Liabilities 

Accounts payable and accrued charges 

Deferred revenue 

Current portion of long-term debt (Note 4) 



Provision for Self-Insurance (Note 1) 
Long-Term Debt (Note 4) 

Commitments and Contingencies (Note 9) 

Province of Ontario Equity 

Contributed surplus 
Retained earnings 



On Behalf of the Commission: 



$ 


15,362 $ 

318 
4.000 


15,799 
233 

1.000 




19,680 


17,032 




4,000 


3,143 




35.208 


38.208 



58.888 



12,674 
212.734 



225.408 



M. K. Rukavina, Chairman 




K. J. Wallace, President and CEO 



i •• -n t*-7* part <* I 

3 



59.383 



11,893 
210,368 



222251 



284,296 S 280.644 



PUBLIC ACCOUNTS, 1995-96 



1-83 



IBDO 



Ontario Northland Transportation Commission 
Consolidated Statement of Operations and Retained Earnings 

(dollars in thousands) 



For the year ended December 31 



1995 



1994 



Operating Revenues (Schedule 2) 
Operating Expenses (Schedule 2) 
Operating Income from Continuing Operations 

Other Expenses 

Amortization (Schedule 2) 

Inventory write-off (Note 5) 

Investment and other income 

Interest expense (Schedule 2) 

(Gain) loss on sale of capital assets (Schedule 2) 



Income from Continuing Operations 

Discontinued Operations (Note 8) 

Loss from operations of discontinued Air Services division 
Loss on disposal of Air Services division, including provision 
for severance payments to employees 

Loss from Discontinued Operations 

Net Income for the year 

Retained Earnings - beginning of year 

Retained Earnings - end of year 



$ 140,302 5 
127.117 


. 138,076 
124.181 


13.185 


13.895 


10,523 

2,071 

(2,870) 

387 

(2,125) 


10,412 

(749) 
463 
760 



7.986 



5.199 



(1,880) 
f953) 



(2.833) 



2,366 
210.368 



10 .886 



3.QQ9 



(1.977) 



(1.977) 



1,032 
2Q9.336 



212,734 $ 210,368 



The accompanying summary of significant accounting policies and notes are an integral part of these consolidated financial statements. 

4 



1-84 PUBLIC ACCOUNTS, 1995-96 



IBDO 



Ontario Northland Transportation Commission 
Consolidated Statement of Contributed Surplus 

(dollars in thousands) 

For the year ended December 31 1995 1994 



Balance -beginning of year $ 11,893 $ 13,603 
Add: Rail passenger equipment upgrade , 1,786 

Less: Amortization 1.005 1.710 

Balance -end of year $ 12,674 $ 11,893 



Tha accompanying summary of significant accounting policies and notas are an Integral part of those consolidated financial statamante. 

5 



PUBLIC ACCOUNTS, 1995-96 



1-85 



IBDO 



Ontario Northland Transportation Commission 
Consolidated Statement of Changes in Financial Position 

(dollars in thousands) 



For the year ended December 31 



1995 



1994 



Operating Activities 

Income from continuing operations 

Loss from discontinued operations (Note 8) 

Net income for the year 
Items not affecting cash 

- amortization (Note 8) 

- (gain) loss on sale of capital assets 



Changes in non-cash working capital balances 
Increase in accounts receivable 
Decrease (increase) in inventory 
(Increase) decrease in prepaid expenses 
(Decrease) increase in accounts payable and accrued charges 
Increase (decrease)in deferred revenue 



Financing Activities 

Reduction of term bank loan 
Proceeds from Province of Ontario 



Investing Activities 

Investment in capital assets 
Proceeds from sale of capital assets 
Increase in other assets 



Decrease Cash and Short-Term Investments during the year 
Cash and Short-Term Investments - beginning of year 
Cash and Short-Term Investments - end of year 



5,199 $ 
(2,833) 



2,366 

10,723 
(2,125) 



10,964 



1-786 



1,786 



(15,684) 

4,389 

(1,125) 



(12.420) 



(1,440) 
10 r 729 



3,009 
(1 . 977 ) 



1,032 

10,462 
ZSQ 



12,254 



(2,047) 

772 

(143) 

(437) 

85 


(4,623) 

(729) 

106 

480 

M07) 


9.194 


7,381 



(1,000) 



(1 .000) 



(7,822) 

1,079 

(1.330) 



(9,073) 



(1.692) 
12.421 



9,289 $ 10,729 



The accompanying summary of significant accounting policies and notes are an Integral part of these consolidated financial statements. 

6 



1-86 



PUBLIC ACCOUNTS, 1995-96 



IBDO 



Ontario Northland Transportation Commission 
Consolidated Schedule of Investment in Capital Assets 

Schedule 1 

(dollars in thousands) 



December 31 






1995 


1994 




Cost 


Accumulated 


Net Book 


Net Book 


-■ 




Amortization 


Value 


Value 


Rail Services 










Roadway 


$ 136,367 


$ 52,509 J 


t 83,858 $ 


85,864 


Buildings 


34,716 


8,223 


26,493 


26,737 


Equipment 


68,202 


27,707 


40,495 


36,072 


Under construction 


13,584 


- 


13,584 


16,898 


Telecommunications 










Equipment 


81,278 


50,208 


31,070 


33,313 


Buildings 


3,185 


1,120 


2,065 


2,141 


Under construction 


6,873 


- 


6,873 


1,030 


Marine Services (Owen Sound) 










Vessels 


20,772 


8,580 


12,192 


12,883 


Land and buildings 


126 


36 


90 


92 


Equipment 


244 


241 


3 


3 


Bus Services 










Coaches 


8,702 


3,633 


5,069 


4,092 


Land and buildings 


2,000 


25 


1,975 


1,981 


Franchises 


298 


179 


119 


149 


Under construction 


149 


- 


149 


139 


Marine Services (North Bay and Moosonee) 








Vessels 


921 


650 


271 


307 


Buildings 


105 


42 


63 


66 


Under construction 


38 


- 


38 


- 


Development 










Land and buildings 


6,792 


952 


5,840 


5,973 


Equipment 


12 


12 


- 


1 


Air Services 










Aircraft 


14,356 


14,236 


120 


639 


Buildings 


1.869 


982 


887 


981 


Equipment 


2,071 


2,071 


- 


- 


Under construction 


68 


. 


68 


- 




$ 402,728 


$ 171,406 $ 231,322 $ 


229,361 



The accompanying summary of significant accounting policies and notes art an Integral part of these consolidated financial statements. 

7 



PUBLIC ACCOUNTS, 1995-96 1^7 



IBDO 



Ontario Northland Transportation Commission 
Consolidated Schedule of Operating Revenues and Expenses 

Schedule 2 

(dollars in thousands) 

For the year ended December 31 1995 1994 

Rail Services 

Sales revenue $ 58,519 $ 60,072 

Government reimbursement (Note 6) 15.291 13.671 

Operating revenue 73,810 73,743 

Operating expense 68.862 66.211 

Operating Income from continuing operations 4,948 7,532 

Amortization 5,131 5,079 

(Gain) loss on sale of capital assets (2.026) Z52 

Income from operations 1.843 1.694 

Telecommunications 

Sales revenue (Note 7) 46,313 43,786 

Operating expense 31.789 30.535 

Operating Income from continuing operations 14,524 13,251 

Amortization 3,718 3,453 

Gain on sale of capital assets (5) (Z) 

Income from operations 10.812 9.805 

Bus Services 

Sales revenue 10,284 10,564 

Operating expense SL5J52 10.437 

Operating Income from continuing operations 732 127 

Amortization 760 916 

Interest expense 348 337 

(Gain) loss on sale of capital assets (93) 2 

Loss from operations (283) M.134) 

Marine Services (Owen Sound) 

Sales revenue 4,787 4,804 

Government reimbursement (Note 6) 1,150 1.100 

Operating revenue 5,937 5,904 

Operating expense 5.365 5.188 

Operating Income from continuing operations 572 716 

Amortization 2S2 251 

Income from operations 21fl 255 

Marine Services (Pelee Island) 

Sales revenue 3,446 3,322 

Operating expense 3.146 3.020 

Income from operations 3_0_Q 202 

Marine Services (North Bay) 

Sales revenue - 232 

Operating expense 55 32Q 

Operating Loss from continuing operations (55) (88) 

Amortization 20_ 2Q 

Loss from operations (Z5) (108) 



The accompanying summary of significant accounting policies and notes are an Integral part of these consolidated financial statements. 

8 



1-88 PUBLIC ACCOUNTS, 1995-96 



IBDO 



Ontario Northland Transportation Commission 
Consolidated Schedule of Operating Revenues and Expenses 

Schedule 2 (continued) 

(dollars in thousands) 

For the year ended December 31 1995 1994 

Marine Services (Moosonee) 

Sales revenue 108 110 

Government reimbursement (Note 6) 50. 5Q 

Operating revenue 158 160 

Operating expense 132 141 

Operating Income from continuing operations 26 19 

Amortization 1 1 

Income from operations 25 IS 

Development (Office Building) 

Sales revenue 354 365 

Operating expense 295 224 

Operating Income from continuing operations 59 41 

Amortization 133 138 

Interest expense : §0. 

Loss from operations (Z4) (147) 

Tourist Facilities (Hannah Bay) 

Sales revenue 
Operating expense 



Loss from operations : Cfi) 

Administration 

Sales revenue - - 

Operating expense 7.921 7,997 

Operating Loss from continuing operations (7,921) (7,997) 

Amortization 398 444 

Interest expense 39 Z6 

Loss from operations (8,358) (8.517) 

Total Operations 

Sales revenue 123,811 123,255 

Government reimbursement (Note 6) 16.491 14.821 

Operating revenue 140,302 138,076 

Operating expense 127.117 124.181 

Operating Income from continuing operations 13,185 13,895 

Amortization 10,523 10,412 

Interest expense 387 463 

(Gain) Loss on sale of capital assets (2.125) ZSQ 

Income from Operations $ 4,400 $ 2,260 



The accompanying summary of significant accounting policies and notes are an Integral part of these consolidated financial statements. 

9 



PUBLIC ACCOUNTS, 1995-96 



1-89 



IBDO 



Ontario Northland Transportation Commission 
Summary of Significant Accounting Policies 

December 31, 1995 



Basis of Accounting 



These consolidated financial statements are prepared by 
management in accordance with generally accepted accounting 
principles. They include the accounts of the Commission and 
its wholly-owned subsidiaries, Star Transfer Limited, The Owen 
Sound Transportation Company, Limited, Air-Dale Limited and 
Nipissing Central Railway Company. 



Revenue Recognition 



Transportation revenues are generally recognized on 
completion of movements, with interline movements being 
treated as complete when the shipment is turned over to the 
connecting carrier. Revenues from other sources are 
recognized when earned, with the exception of federal 
government reimbursements. Reimbursements upon audit 
verification of yearly losses are recorded on a cash basis. 
Advance payments made prior to final determination of losses 
are recorded on an accrual basis. 



Materials and supplies 



With the exception of used rail and bulk diesel fuel, all materials 
and supplies are valued at the most recent price paid. Used rail 
is shown at unamortized book value determined at the time of 
retirement and bulk diesel fuel is valued at average cost 



Investment in Capital Assets 
and Amortization 



Capital assets are stated at acquisition cost Amortization is 
calculated using the straight-line method over the estimated 
service lives of the assets. 



The estimated service lives for principal categories of assets 
are as follows: 

Roadway - main line and branches 20 to 50 years 

Railway diesel locomotives 25 years 

Railway cars 33 years 

Marine vessels 20 to 30 years 

Buildings 50 years 

Telecommunications equipment 15 years 

Aircraft 10 years 

Vehicles 3 years 

Coaches 12 years 

Bus franchises 1 years 



1-90 



PUBLIC ACCOUNTS, 1995-96 



IBDO 



Ontario Northland Transportation Commission 
Summary of Significant Accounting Policies (continued) 



December 31, 1995 



The Province of Ontario reimburses the Commission for the 
cost of certain capital assets purchased for use in operations 
designated as non-commercial by the Province. The 
Commission records these assets at their original cost together 
with an offsetting credit to contributed surplus. Annual 
amortization on these capital assets is recorded as a reduction 
of contributed surplus. 



Self-insurance Fund 
Other Assets 



The self-insurance fund assets are stated at acquisition cost. 



Goodwill is stated at cost and is amortized using the straight- 
line method over 10 years. 



Income Taxes 



As an agency of the Province of Ontario, the Commission is 
exempt from income taxes. This exemption extends to its 
wholly-owned subsidiaries, and accordingly no tax provision is 
recorded in these financial statements. 



PUBLIC ACCOUNTS, 1995-96 1-91 



IBDO 



Ontario Northland Transportation Commission 
Notes to Consolidated Financial Statements 

December 31, 1995 



Self-Insurance Fund 

The Commission follows the policy of self-insuring for damages from rolling stock derailments and 
for cargo damage. Annual contributions to the self-insurance fund consist of a $100,000 premium 
paid by the Commission in addition to investment income earned on fund assets. Due to larger 
than anticipated disbursements from the fund in 1994 resulting from several rail derailments, the 
Commission approved an increase in the premium paid in 1995 to $518,000 (1994 - $1,200,000). 
Fund assets are comprised of investments in federal and provincial government bonds. 



2 Other Assets 

Other assets are comprised of the following: 



JS95 1324 



Goodwill $ 410,000 $ 679,000 

Deferred pension charge (Note 3) 7.138.000 6013000 

$ 7,548,000 $ 6,692,000 



3 Deferred Pension Charge 

The Commission is the trustee for its contributory pension plan which covers ail permanent staff. 

The net cost of pension benefits is actuarially determined on the basis of management's best 
estimates using the projected benefit method pro-rated over the service lives of the employees. 
The net cost of pension benefits includes the amortization over the remaining service lives of the 
plan members of the initial net pension surplus and the 1995 experience gain. Pension plan 
assets were valued at a market related value based on recognizing the difference between book 
and market values at each year end over a five year period. 

The Commission's share of the net cost of pension benefits earned by employees during the year 
was $1,325,000 (1994 - $1,058,000). In 1995 the Commission funded the amount of $2,450,000 
(1994 - $2,388,000). The accumulated excess of the funded amount over the net cost of benefits 
earned is recorded as a deferred pension charge which is included in other assets on the balance 
sheet 

The actuarial valuation prepared for accounting purposes as at December 31, 1995 disclosed 
plan assets of $296,600,000 (1994 - $278,840,000) and accrued pension benefits of 
$268,423,000 (1994 - $253,040,000). This valuation assumed an expected rate of return on plan 
assets of 6-1/2 percent and projected pay increases of 4-1/2 percent. 



1-92 


PUBLIC ACCOUNTS, 1995-96 


IBDO 





December 31, 1995 


Ontario Northland Transportation Commission 
Notes to Consolidated Financial Statements 



Long-Term Debt 

Long-term debt is comprised of the following: 

— , 1325 1224 

Loan from Province of Ontario, non-interest bearing 

with no specific terms of repayment $ 35,208,000 $ 35,208,000 

Term bank loan bearing interest at the bank's prime 

lending rate and with fixed annual principal repayments. 4.000.000 4000000 

39,208,000 39,208,000 

Less: current portion 4.000.000 1000 000 

$ 35,208,000 $ 38,208,000 



Principal repayment due next year is as follows: 

1996 $ 4,000,000 



Inventory Write-Off 

In 1995 work ceased on a capital project which had originally called for the re-manufacture of 20 
used commuter cars along with associated auxiliary power units. In connection with the early 
termination of this project, $2,071,000 of inventory purchased specifically for the re-manufacture 
of cars has been declared surplus and is accordingly being written off. Should any gain result on 
the disposition of this inventory, it will be charged to operations when the sale occurs. 



Government Reimbursement 

In accordance with a Memorandum of Understanding between the Commission and the Ministry 
of Northern Development and Mines, certain operations of the Commission have been designated 
as non-commercial. The Commission and the Ministry entered into a fixed price contract which 
defined the amount of compensation which the Province of Ontario provided for the year 1995. 
On November 30, 1995, the provincial government announced in its Fiscal and Economic 
Statement, a plan to reduce reimbursements to the Commission. Reductions are expected to 
amount to $7,000,000 and $4,000,000 in 1996 and 1997, respectively. 



PUBLIC ACCOUNTS, 1995-96 1^93 



IBDO 



Ontario Northland Transportation Commission 
Notes to Consolidated Financial Statements 



December 31, 1995 



Government Reimbursement (continued) 

A portion of the operating loss of the weekday passenger train service between North Bay and 
Toronto is reimbursed by the National Transportation Agency of Canada under Section 270 of the 
Railway Act The federal government has announced its intention to revoke the Railway Act and 
replace it with the Canada Transportation Act Negotiations between the Commission and 
Transport Canada, which will fix the amount and nature of reimbursement under the act are 
expected to conclude in 1996. 



Details of Government Reimbursement are as follows: 



From Province of Ontario: 



JS25 1994 



Rail - Passenger Service and Moosonee Branch $ 9,910,000 $10,614,000 

Marine Services (Moosonee) 50,000 50,000 

Marine Services (Owen Sound) 1.150.000 1.100.000 



From National Transportation Agency: 

Current years operations 
Adjustments from prior years 



Discontinued Operations 
(Province of Ontario - Air Services) 



11.110.000 


11.764.000 


2,757,000 
2.624.000 


2,544,000 
513.000 


5.381.000 


3.057.000 


16,491,000 
4.060.000 


14,821,000 
3.550.000 


$ 20,551,000 


$ 18,371,000 



Telecommunications Revenue Agreements 

The Commission has revenue-sharing agreements with Bell Canada and Northern Telephone 
Limited, subsidiaries of Bell Canada Enterprises Inc. These revenue-sharing agreements may be 
terminated by either party after giving 180 days and 60 days prior notice, respectively. 
Approximately 66 percent (1994 - 67 percent) of telecommunications revenue depend on these 
agreements. 



1-94 PUBLIC ACCOUNTS, 1995-96 



IBDO 



Ontario Northland Transportation Commission 
Notes to Consolidated Financial Statements 



December 31, 1995 



8 Discontinued Operations 

In December 1995, the Commission implemented a plan to discontinue the Air Services division 
(norOntair). The phase out period will extend into the second quarter of 1996. The results of 
operations of this division for the period January 1, 1995 to December 31, 1995 and January 1, 
1994 to December 31, 1994 are included in Discontinued Operations - Loss from operations of 
discontinued Air Services division. Net assets of the division will be disposed of by way of public 
auction. As of the statement date, a successful bid has been accepted in the amount of $13.6 
million. Assets of the division were valued at $1,007,000 as at December 31, 1995 with a net 
book value of Nil when offset against related contributed surplus. Included in the loss from the Air 
Services division is $200,000 (1994 - $50,000) in amortization for the year. Sales for 1995 
amounted to $9,100,000 (1994 - $7,928,000). Government reimbursement for the year amounted 
to $4,060,000 (1994 - $3,550,000). 



9 Commitments and Contingencies 

Litigation 

The Commission was named as a defendant in a claim. In January 1996, the Commission paid 
damages of $9.1 million as specified in the December 1995 court ruling in favour of the plaintiff. 
Subsequent to making the payment the Commission was successful in reaching a settlement with 
specified conditions with the Province of Ontario and a full reimbursement was obtained. 
Depending on future cash flow available from other sources, some or all of the $9.1 million may 
have to be repaid. 

Various other statements of claim have been issued against the Commission claiming damages. 
Damages, if any, cannot be estimated at this time and in any event the Commission is of the 
opinion that these claims would be unfounded or covered by insurance. Should any loss result, it 
would be charged to operations when the amount is ascertained. 



10 Subsequent Event 

In connection with impending changes to government reimbursements and as a response to the 
general economic climate, incentives to retire were extended to a number of the Commission's 
employees in January of 1996. To date, a total of 136 employees have accepted the offer at an 
estimated cost of $4,300,000 which will be reflected in the accounts during the 1996 fiscal period. 



PUBLIC ACCOUNTS, 1995-96 1^5 



IBDO 



Ontario Northland Transportation Commission 
Notes to Consolidated Financial Statements 



December 31, 1995 



1 1 Government Assistance 

Under an agreement dated February 24, 1992 the Commission became eligible to receive 
$4,250,000 in loan proceeds from the Northern Ontario Heritage Fund Corporation, (The Heritage 
Fund) to assist with the purchases of certain specified capital assets. In accordance with the 
terms of the agreement the Commission leased the assets to Algoma Central Railway for a 
nominal fee of $1 per year. The loan is non interest bearing and may be repaid at a mutually 
agreed date between the Commission and the Heritage Fund by conveyance of the title of the 
assets to the Heritage Fund. As at December 31, 1995 a total of $4,151,000 has been received 
and has been recorded as a reduction to the cost of the capital assets. 



12 Comparative Figures 

Prior year's figures have been reclassified where necessary to conform to the current year's 
presentation. 



1-96 



PUBLIC ACCOUNTS, 1995-96 



Ontario Northland Transportation Commission 
Statement of Employees Paid in Excess of $100,000 



For the year ended December 31 , 1995 









Taxable 


Name 


Position 


Salary 


Benefits 


K. J. Wallace 


President & CEO 


$ 139,205 


$ 10,493 


K. J. Moorehead 


Vice President - Rail Services 


115,033 


1,130 


R. S. Hutton 


Vice President - Telecommunications 


108,758 


1,130 


E. Marasco 


Vice President - Passenger Services 


102,881 


1,026 



Prepared under the Public Sector Salary Disclosure Act 1993. 



PUBLIC ACCOUNTS, 1995-96 1-97 



Management's Discussion & Analysis 



HISTORICAL BACKGROUND OF THE CORPORATION 

The Ontario Transportation Capital Corporation's primary objective is to own and finance the 
construction of transportation related capital investments. This corporate structure was created 
to allow the Corporation a degree of independence and achieve a more cost effective and timely 
delivery of transportation related mega-projects. The Corporation can also retain and carry over 
excess funds into future years, so that it may span project construction and debt servicing over 
several years along with the flexibility to implement a" user pay" concept to generate additional 
annual revenue streams to support the debt servicing costs associated with the immediate 
financing of new construction projects. 

The Corporation's major project is the design, development, construction financing and the 
operating and maintenance of 407 Express Toll Route (ETR). The ETR is a 69 kilometre long 
new multi lane toll highway travelling east to west across the top of Metro Toronto. 



RESULTS 

During the year, the Corporation invested $470 million in the toll highway under constructioa 
bringing the total investment to $1.2 billion. 

Toll Highway Under Construction 

The year ending March 3 1, 1996 represents the Corporation's second full year of operation. The 
construction of the first Phase, a 36 kilometre section of the ETR, continues to be on schedule, 
with a planned opening date of January 1, 1997. Due to favourable building conditions, 
construction activity has been accelerated by a number of months on the second 33 kilometre 
section of highway. 

Of the 98 structures (bridges & interchanges) required for the first phase, 63 are now complete, 
and all but 3, are underway. Grading has been completed on 28 kilometres of the 36 kilometre 
section and paving and lighting have been installed on 17 kilometres. Approximately $513 
million of the fixed price construction contract of $930 million has now been disbursed. 

During the year, the Corporation acquired land valued at $3 1 million required for the project. 
This acquisition, along with prior purchases account for approximately 80% of the required 
lands. 



1-98 PUBLIC ACCOUNTS, 1995-96 



Toll Collection System 

During the year, the Corporation completed negotiations and signed an agreement with a 
consortium to provide an all-electronic toll collection system. 

The all-electronic tolling system eliminates the need for toll plazas and the related congestion 
problem associated with them. 

As at March 31, 1996 approximately $3 1 million has been spent on the toll system, representing 
approximately 43% of the planned investment. 
Capitalization Policy 

Interest, administration costs, and amortized financing costs incurred or received during 
construction are being capitalized net of recoveries from other governments until the highway is 
substantially completed. During the year, $29 million of interest charges and $7 million of 
direct administrative overheads have been capitalized. To date, a total of $33 million of interest 
including amortized financing costs, and $14 million of administration cost has been capitalized. 
In addition, $11 million has been recovered from other governments this year bringing the total 
recoveries to $26 million. 

Debt Structure 

The Corporation continued its financing of construction costs through the issuance of short term 
promissory notes. During the year the Corporation also issued a 30 year debenture to the 
Ontario Financing Authority, an agency of the Province of Ontario in the amount of $500 million 
at a rate of 8.25%. Net proceeds from this debenture of approximately $486 million were used to 
immediately repay outstanding promissory notes. The cost involved with the issuance of this 
debenture is recorded as a deferred charge, and will be amortized over its 30 year term. 

Matching a major part of financing to the life of the project, provides protection against major 
interest rate fluctuations, while allowing the Corporation to take advantage of lower short term 
rates on the balance of the necessary funding. 

Operations 

During the fiscal year, the Corporation received a grant from the Province to provide for the cost 
of administering transit and non toll highway assets. In May, 1995 the Corporation assumed 
management responsibility for 24 highway service centres from the Ministry of Transportation. 
The Corporation is acting as an agent of the Ministry for the negotiations of the related service 
centre leases. 



PUBLIC ACCOUNTS, 1995-96 1-99 



Responsibility 

For 

Financial Reporting 



The accompanying financial statements were prepared by the Ontario Transportation Capital 
Corporation's (Corporation) management in accordance with generally accepted accounting 
principles in Canada and methods appropriate to the Corporation including, where applicable, 
amounts based on management's best estimates. Financial information contained elsewhere in 
the Annual Report conforms to these financial statements. 

Management is responsible for the preparation and presentation of these financial statements and 
all the financial information contained within this Annual Report. 

The Board of Directors appointed an Audit Committee composed of three directors, the majority 
of whom are not members of the Corporation's management. The Audit Committee is 
responsible for reviewing the annual financial statements and is responsible for ensuring that 
management fulfils its responsibility for financial reporting. The Audit Committee reports the 
results of such review to the Corporation's Board of Directors. 

These financial statements have been audited by the Provincial Auditor as required by the 
Capital Investment Plan Act The Provincial Auditor's report outlines the nature of his audit 
and expresses his opinion on the financial statements of the Corporation. 

The Board of Directors is ultimately responsible for reviewing and approving the financial 
statements. 





Dennis Galange, C.A. Chad McCleave, C.A. 

Chief Executive Officer Chief Financial Officer 

& President & Treasurer 



1-100 



PUBLIC ACCOUNTS, 1995-96 



Office of the 

Provincial Auditor 

of Ontario 




Bureau du 

verificateur provincial 
de 1'Ontario 



Box 105, 15th Floor, 20 Dundas Street West. Toronto. Ontario M5G 2C2 

B.P. 105, 15 e etage, 20, rue Dundas ouest. Toronto (Ontario) M5G 2C2 

(416) 974-9866 Fax: (416) 327-9862 



Auditor's Report 



To the Ontario Transportation Capital Corporation, 
the Minister of Transportation 
and to the Minister of Finance 



I have audited the balance sheet of the Ontario Transportation Capital Corporation as at March 31, 1996 
and the statements of operations and changes in financial position for the year then ended. These 
financial statements are the responsibility of the Corporation's management. My responsibility is to 
express an opinion on these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards require 
that I plan and perform an audit to obtain reasonable assurance whether the financial statements are free 
of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts 
and disclosures in the financial statements. An audit also includes assessing the accounting principles 
used and significant estimates made by management, as well as evaluating the overall financial statement 
presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial position of 
the Corporation as at March 31, 1996 and the results of its operations and changes in its financial 
position for the year then ended in accordance with generally accepted accounting principles. 




Toronto, Ontario 
June 4, 1996 



Erik Peters, FCA 
Provincial Auditor 





PUBLIC ACCOUNTS, 1995-96 




1-101 


BALANCE SHEET 




As at March 3 1 
(thousands of dollars) 




1996 


1995 



Assets: 

Cash $ 150 $ 642 

Accounts receivable 972 200 

Due from Province (note 2a) 17,374 

Deferred financing costs 14,273 

Capital Assets: 

Conditional mobilization advance 31,748 50,000 

Toll highway under construction (note 2b) .. 832,039 374, 108 

Land for toll highway (note 2c) 290,124 259,353 

1,153,911 

$ 1.186.680 

Liabilities 

Accounts payable & accrued liabilities $ 24,920 

Due to Province (note 2a) 24 555 

Notes payable (note 2d) isy^S 

233,143 

Long term debenture (note 2d) 500,000 

733,143 

Deferred revenue (note 2e) 200 004 

Contributed surplus (note 2f) 253 533 

_ $ 1.186.680 



See accompanying notes to Financial Statements 
On behalf of the Board of Directors 



Director 




\ 



683,461 


1_ 


684.303 


$ 


34,566 

2,874 

194358 


231,798 


231,798 
198,502 
254,003 


$_ 


684.303 




1-102 PUBLIC ACCOUNTS, 1995-96 



STATEMENT OF OPERATIONS 



I 



For the period ending March 3 1 1996 1995 
(thousands of dollars) 

Revenues 

Revenues (note 2g) $ 756 $ 727 

Expenses 

Administration costs (note 2g) 756 722 

Net income $ $ 



See accompanying notes to Financial Statements 



PUBLIC ACCOUNTS, 1995-96 



1-103 



STATEMENT OF CHANGES IN FINANCIAL POSITION 



For the year ended March 3 1 



1996 



1995 



(thousands of dollars) 

Cash provided from (used for): 
Financing activities 

Increase in accounts receivable 

Increase in deferred financing costs 

Decrease in accounts payable & 

accrued liabilities 

Net increase in due to province 

Decrease in notes payable 

Proceeds from issue of long term debenture 

Increase in deferred revenue 

Decrease in contributed surplus 



S (772) 
(14,273) 

(9,646) 

4^07 

(10,690) 

500,000 

1,502 

(410) 



(200) 



34,566 

2,874 

194,358 

147,530 
_236J4.6 



Cash provided from financing activities 
Investing activities 

Additions to toll highway under construction 
Cash used for investing activities 
Net increase (decrease) in cash 
Cash beginning of period 
Cash end of period 



SL_469>9_58 

S (47Q 45Q) 

_S_(4I0^5ft) 

(492) 

642 



S.6L5.874 
34615,232) 

642 

1 6 42 



See accompanying notes to Financial Statements 



1-104 PUBLIC ACCOUNTS, 1995-96 

Ontario Transportation Capital Corporation 

Notes to Financial Statements 
Year ended March 31, 1996 

General 

The Ontario Transportation Capital Corporation (the "Corporation") was established on 
November 15, 1993 under the authority of the Capital Investment Plan Act (the "Act"). In 
accordance with the Act, the Corporation's objects are: 

i) to provide financing for transportation programs and projects; 

ii) to facilitate the development and implementation of these programs and projects as well 
as facilities and resources related to them; and 

iii) any additional objects as directed by the Lieutenant Governor in Council. 

In accordance with the provisions of the Act, the Corporation is incorporated under the laws of 
Ontario. The Corporation is exempt from Federal and Provincial income taxes under the Income 
Tax Act of Canada. 

1. Significant Accounting Policies 

These financial statements are prepared in accordance with generally accepted accounting 
principles as prescribed by the Canadian Institute of Chartered Accountants. Included below are 
those accounting policies which are of significance to the Corporation including those selected 
from acceptable alternatives. 

a) Capital Assets 

Toll highway under construction 

Toll highway under construction are stated at cost. 

The cost of toll highway under construction includes direct construction or 
development costs (such as material and labour), interest costs and administration 
costs directly attributable to the construction or development activity. 
Capitalization of interest costs and administration costs during construction 
ceases the year the highway project is substantially complete. 



PUBLIC ACCOUNTS, 1995-96 1-105 



b) Restricted Contributions 

Contributed structures (bridge and interchange work in process) and capitalized 
administration costs restricted for the purpose of toll highway under construction 
are recorded as deferred revenue and will be amortized on the same basis as the 
related depreciable capital assets. 

Capital structures contributed by the Province of Ontario relating to the toll 
highway under construction are stated at the Province's cost. 

Contributed lands are_recognized as an increase in contributed surplus and will 
not be amortized. Contributed lands are recorded at estimated fair value at the 
date of transfer. 

c) Deferred Financing Costs 

Deferred financing costs are being amortized on a straight-line basis over the term 
of the related debt. The amount of the amortization is included in capitalized 
interest. 

2. Related Party Transactions - Province of Ontario 

a) On March 31, 1996, the Corporation had accounts receivable and accounts 

payable with the Province of Ontario, including the Ontario Financing Authority, 
an agency of the Province of Ontario, as follows: 

Due from the Province Due to the Province 

(In thousands of dollars) 1996 1995 1996 1995 

Ministry of Transportation $ 17,374 - $ 12,382 $ 2,394 

Ontario Financing Authority - - 12.173 480 

$ 17.374 - $ 24.555 $ 2.874 

Amounts due from and due to the Ministry of Transportation, Province of 
Ontario, relate to toll highway under construction and land acquisition activities. 
If subsequent phases of the highway are tolled, $16 million due from the Ministry 
of Transportation will be capitalized against toll highway under construction. 

Amounts payable to the Ontario Financing Authority relate to accrued interest 
costs associated with the long term debenture and promissory notes payable 

These transactions are considered to be in the normal course of business and at 
fair market value. 



1-106 



PUBLIC ACCOUNTS, 1995-96 



b) Toil highway under construction - structures 



(In thousands of dollars) 



1996 



1995 



Balance, beginning of year 

Contribution by the Province: 

Capital contribution during the year 
Capitalization of administration costs 

Direct development & construction costs 
Capitalization of interest costs 
Balance, end of year 



$ 374,108 $ 50,972 



1,502 


146,799 
731 


427,205 


171,306 


29.224 


4.300 


$ 832,039 


$ 374.108 



c) Land for Toll highway 



(In thousands of dollars) 



1996 



1995 



Balance, beginning of year 
Contribution by the Province 

Acquisitions 
Balance, end of year 



$ 259,353 


$ 17,257 


- 


236,207 


30.771 


5.889 


$ 290.124 


$ 259.353 



PUBLIC ACCOUNTS, 1995-96 1-107 



d) Transactions with the Ontario Financing Authority 

Note Payable 

The Corporation has entered into interim financing arrangements with the Ontario 
Financing Authority. On March 3 1, 1996, interim financing consisted of a number of 
promissory notes totalling $184 million at interest rates ranging from 5.25% to 5.85 % 
per annum for terms not exceeding 1 year. These notes are to be converted to long term 
debt which is expected to be repaid with toll revenues. 

Long term debenture 

On December 21, 1995, the Corporation issued a debenture to the Ontario Financing 
Authority in the amount of $500 million at an interest rate of 8.25 % per annum, 
maturing on June 2, 2026. Interest is to be paid semi-annually on June 2 and December 2 
of each and every year to maturity. The principal sum is payable in full on June 2, 2026. 
Net proceeds, after financing costs, of $486 million were used to immediately to repay 
outstanding promissory notes. The financing costs of $14 million have been treated as a 
deferred charge. 

Other 

On December 1 1, 1995, the Corporation entered into a debenture agreement to borrow 
$697 million (1995 - $701 million) from the Ontario Financing Authority, an agency and 
financial intermediary of the Province of Ontario (Province), bearing interest at the rate 
of 8.09% per annum (1995 - 9.40% per annum). 

The proceeds received under the debenture were in turn disbursed to the Ministry of 
Transportation for the purposes of making improvements to non toll highways, totalling 
$504 million (1995 - $361 million) and the payment of capital grants to transit 
authorities totalling $193 million (1995 - $340 million). 

Effective December 1 1, 1995 the Ontario Financing Authority has released the 
Corporation from all its obligations relating to these debentures and all previous years 
debentures. 

Under an arrangement between the Corporation and the Province, the Province shall 
ensure that all related principle and interest payments will be fully funded. As a result, 
the Province has assumed the obligation and as such the proceeds received through these 
debentures and associated loan agreements are not reflected in these financial 
statements. 



1-108 PUBLIC ACCOUNTS, 1995-96 

e) Deferred Revenue 

Deferred revenue relates to the contribution of highway structures (bridge and 
interchange work in process) from the Province of Ontario that will be used for the 
purpose of toll highway under construction, as follows: 

(In thousands of dollars) 1996 1995 

Balance, beginning of year $ 198,502 $ 50,972 

Contribution by the Province of Ontario 1,502 146,799 

Contribution related to administrative costs =_ 721 

Balance, end of year S 200.004 $ 198.502 

f) Contributed surplus 

Contributed surplus relates to the contribution of lands from the Province of Ontario that 
will be used for the purpose of toll highway under construction, as follows: 

(In thousands of dollars) 1996 1995 

Balance, beginning of year $ 254,003 $ 17,257 

Contribution by the Province 

of Ontario - 236,207 

(Repayment) Contribution of 

working capital f470;> 229 

Balance, end of year $253,533 $ 254.003 



g) Revenue 

During the year the Corporation received revenue from the Province of Ontario to fund 
administrative costs associated with activities that are not related to toll highway under 
construction. 



PUBLIC ACCOUNTS, 1995-96 1-109 



3. Commitment 



On May 1 1, 1994, the Corporation entered into an agreement with a consortium of 
contractors to develop, design and build Highway 407 for a guaranteed maximum price 
of $930 million. The Corporation's remaining obligation under this develop, design and 
build agreement is $417 million 

During the year, the Corporation entered into agreements to procure a toll system for the 
above highway totaling $72 million. The Corporation's remaining obligation under those 
agreements is $42 million. 

Comparative Figures 

Certain comparative figures have been reclassified to conform with the financial 
statement presentation adopted in the current year. 



Salaries 

Provincial legislation requires disclosure of Ontario public sector employees paid an 
annual salary in excess of $100,000 in calendar year 1995. The individuals are listed as 
follows: 





Salary 


Benefits 


Galange, Dennis 






President & Chief Executive Officer 


$144,931 


$719 



Garner, David 

Vice President, Engineering $101,889 $555 



1-110 PUBLIC ACCOUNTS, 1995-96 



AUDITORS' REPORT 

TO THE MEMBERS OF THE TORONTO AREA TRANSIT 
OPERATING AUTHORITY, THE MINISTER OF 
TRANSPORTATION AND THE PROVINCIAL AUDITOR 



We have audited the balance sheet of the Toronto Area Transit Operating Authority as at 
March 31, 1996 and the statements of equity, operations and deficit and changes in financial 
position for the year then ended. These financial statements are the responsibility of the 
Authority's management. Our responsibility is to express an opinion on these financial statements 
based on our audit. 

We conducted our audit in accordance with generally accepted auditing standards. Those 
standards require that we plan and perform an audit to obtain reasonable assurance whether the 
financial statements are free of material misstatement. An audit includes examining, on a test 
basis, evidence supporting the amounts and disclosures in the financial statements. An audit also 
includes assessing the accounting principles used and significant estimates made by management, 
as well as evaluating the overall financial statement presentation. 

In our opinion, these financial statements present fairly, in all material respects, the financial 
position of the Authority as at March 31, 1996 and the results of its operations and the changes in 
its financial position for the year then ended in accordance with generally accepted accounting 
principles. 



[ArXfiUA^ % /^tyV%**u*Cs 



Chartered Accountants 



Toronto, Ontario 
June 12, 1996 



PUBLIC ACCOUNTS, 1995-96 1-111 

Balance Sheet as at March 3 1 
(In Thousands of Dollars) 

1996 1995 

Assets 
Current Assets 



Cash 


$ 6,704 


$ 10,146 


Accounts receivable 


4,278 


4,202 


Deposit with Canadian National Railway Company 


11,751 


11,751 


Due from the Province of Ontario 


26,323 


22,325 


Spare parts and supplies 


1,504 


1,572 


Prepaid expenses 


1.079 


1.056 



51.639 51.052 

Other Assets 602 §28 

Deposit on Land Purchase (note 2) : 54.500 

Capital Assets 

Land 101,344 95,727 

Buildings and equipment (note 3) 579,661 583,512 

Leasehold improvements, net of accumulated amortization 

of $5,083 (1995 -$4,120) 14,160 13,324 

Improvements to railway right of way and railway plant, 

net of accumulated amortization of $149,820 (1995 - 

$130,969) 217,857 190,641 

Trackwork and installation, net of accumulated amortization 

of $15,377 (1995 -$12,932) 
Construction in progress 
Viability Studies for Future Expansion (note 12) 



33,528 
17,148 


34,270 
53,573 
14.491 


963.698 


985.538 


$ 1.015.939 


$•1,091,928 



Liabilities 
Current Liabilities 

Accounts payable and accrued liabilities $ 41,045 $ 42,152 

Unearned revenue in respect of tickets sold and not used 2,106 1,776 

Interest on long-term debt 9-090 7,962 

52.241 51.890 

Long-Term Debt (note 4) 433.011 43Q.945 

Equity 

Province of Ontario 530.687 6Q9.Q93 



SIGNED ON- BEHALF/OF THE MEMBERS 




$ 1.015.939 $ 1.091.928 



Member 



1-112 PUBLIC ACCOUNTS, 1995-96 

Toronto Area Transit Operating Authority 

Statement of Equity 

For the year ended March 31 
(In Thousands of Dollars) 

1996 1995 

Capital Asset Equity - Beginning of Year $ 554,008 $ 544,516 

Capital contribution from the Province of Ontario for 

capital assets 65,181 74,242 

Less: Amortization of capital contributions (note 12) (86,501) (64,237) 

Book value of assets disposed (520) (513) 

Capital Asset Equity - End of Year 532,168 554,008 

Cumulative Equity Contribution from the 

Province of Ontario for Debt Repayment (Borrow) (1,069) 585 

Cumulative Amortization of Foreign Exchange Loss (412) 

Equity Contribution from the Province of Ontario 

for Deposit on Land Purchase (note 2) 54,500 54,500 

Repayment of Equity Contribution to the Province 

of Ontario for Deposit on Land Purchase (note 2) (44,764) 

Settlement on Land Purchase (note 2) (9.736) ; : 



Equity - End of Year $ 530.687 $ 609.093 



PUBLIC ACCOUNTS, 1995-96 



1-113 



1995 



Toronto Area Transit Operating Authority 

Statement of Operations and Deficit 

For the year ended March 3 1 
(In Thousands of Dollars) 

1996 



Revenue 

Passenger Services 

Commuter revenue 

Contract revenue 
Sundry revenue (note 6) 
(Loss) gain on sale of capital assets 



Expenses (note 7) 

Labour and administration (note 9) 

Restructuring payments 

Services 

Supplies 

Facility maintenance 

Equipment maintenance 

Operations 



Loss from Operations before the Undernoted 

Settlement on Land Purchase (note 2) 

Retail Sales Tax Assessment (note 1 1) 

Amortization of Capital Assets (note 12) 

Amortization of Deferred Foreign Exchange Loss 

Loss before Interest on Long-Term Debt 

Interest on Long-Term Debt 

Loss for the Year 

Operating subsidy from the Province of Ontario including 
amortization and interest on long term debt 

Deficit - End of Year 



$ 92,807 


$ 87,973 


4,521 


4,290 


4,671 


5,866 


fl92) 


57 


101.807 


98.186 


51,441 


53,278 


2,450 


- 


4,764 


4,847 


823 


572 


20,450 


19,607 


34,519 


34,164 


52.644 


52.161 


167.091 


164.629 


65,284 


66,443 


9,736 


- 


9,757 


- 


86,501 


64,237 


412 


_ 


171,690 


130,680 


36.607 


35.020 


208,297 


165,700 


n 98. 149) 


H65.700) 


$ 10 T 148 


$ 



1-114 



PUBLIC ACCOUNTS, 1995-96 



Toronto Area Transit Operating Authority 

Statement of Changes in Financial Position 



For the year ended March 3 1 
(In Thousands of Dollars) 



1996 



1995 



Cash Provided by (Used in) Operating Activities 

Loss for the year 
Non-cash items - 

Amortization 

Amortization of deferred foreign exchange loss 

Loss/(gain) on sale of fixed assets 

Settlement on land purchase 



Net Change in Non-Cash Working Capital Items 



Cash Provided by (Used in) Investment Activities 

Capital assets additions 

Proceeds on capital assets disposals 

Proceeds on deposit on land purchase 



Cash Provided by (Used in) Financing Activities 



$ (208,297) 

86,501 

412 

192 

9.736 


$ (165,700) 
64,237 
(57) 


(111,456) 
(3.442) 


(101,520) 
( 1.346) 


H 14.898) 


(102.866) 


(65,181) 
328 
44.764 


(74,242) 
570 


rao.ow* 


(73.672) 



Increase (decrease) in long-term debt 


1,654 


(585) 


Province of Ontario - 






Interest on long-term debt 


34,953 


35,020 


Operating subsidy 


75,041 


66,443 


Capital contributions 


65,181 


74,242 


Funding repayment of long-term debt 


- 


585 


Capital asset disposition 


(520) 


(513) 


Repayment of equity contribution for deposit on land 


(44.764) 


- 



131.545 



Net (Decrease) in Cash 
Cash - Beginning of Year 
Cash - End of Year 



(3,442) 
10.146 



175.192 



(1,346) 



6.704 

- *- - = 



$ 10.146 



PUBLIC ACCOUNTS, 1995-96 1-115 



Toronto Area Transit Operating Authority 

Notes to Financial Statements 



For the year ended March 31, 1996 
(In Thousands of Dollars) 



1. Significant Accounting Policies 

These financial statements are prepared by management in accordance with accounting principles 
generally accepted in Canada. The significant accounting policies are as follows: 

(a) Spare parts and supplies 

Spare parts and supplies are valued at the lower of cost and replacement cost. 

(b) Capital assets 

Capital assets are recorded at cost. 

The Authority provides for the depreciation and amortization of the various classes of assets 
over their estimated useful lives on a straight-line basis. 

Buildings and equipment 

Shelters and ticket booths - 5 years 

Other buildings - 20 years 
Locomotives and auxiliary power 

control units - 20 years 
Locomotives and auxiliary power 

control units overhauls - 5 years 

Other railway rolling stock - 25 years 

Buses - 12 years 

Parking lots - 20 years 

Sundry - Furniture and fixtures - 12 years 

- Other - 3-5 years 
Improvements to railway right 

of way and railway plant - 20 years 

Trackwork and installation - 20 years 

Leasehold improvements - 20 years 

Viability studies for future expansion represent costs deferred on a project by project basis 
until the viability of the respective project is determined. When the project is finalized, the 
costs are amortized based on a specific asset category. If a project is abandoned or the costs 
are considered to be unrecoverable, the deferred costs are charged to operations in the year 
the determination is made (note 12). 



- 1 



1-116 PUBLIC ACCOUNTS, 1995-96 

Toronto Area Transit Operating Authority 

Notes to Financial Statements 

For the year ended March 31, 1996 
(In Thousands of Dollars) 



1. Significant Accounting Policies (cont'd) 
(c) Commuter services revenue 



Revenue is recognized when the transportation service is provided. Unearned amounts are 
reflected in the balance sheet as current liabilities 

(d) Subsidies 

Operating subsidies paid by the Province of Ontario are treated as reductions of operating 
losses. Gains and losses from the disposition of capital assets are included in operations. 
Capital contributions from the Province of Ontario are included in equity and are amortized 
to income over the useful lives of the related assets. The Province has authorized the use 
of capital contributions for certain types of operating expenses. 

(e) Foreign currency translation 

Long-term monetary liabilities are translated to Canadian dollars at rates of exchange in 
effect at the end of the period. Unrealized exchange gains or losses arising on translation 
are deferred and amortized over the remaining terms of the liabilities. 



2. Deposit on Land Purchase 

Under the terms of an agreement with the Canadian National Railway Company for the acquisition 
by the Authority of the Danforth Rail Yards, the purchase price of $54,500 was placed in trust, 
with interest to the benefit of the vendor pending completion and approval of an environmental 
assessment review. In December 1994, the Authority exercised its right to terminate the agreement 
and the vendor commenced proceedings to receive the purchase price or obtain damages. 

The Authority entered into negotiations with the Canadian National Railway Company in an effort 
to resolve the dispute between the parties surrounding the acquisition. Through negotiation in 
conjunction with the provincial Ministry of Transportation, a settlement in the amount of $9,736 
and accrued interest on the deposit held in trust of $3,864 was paid to the Canadian National 
Railway Company on December 5, 1995 with the balance of $44,764 of the trust funds forwarded 
to the Province of Ontario. 



PUBLIC ACCOUNTS, 1995-96 



3. Buildings and Equipment 



1-117 



Toronto Area Transit Operating Authority 

Notes to Financial Statements 

For the year ended March 31, 1996 
(In Thousands of Dollars) 



1996 







Accumulated 


Net book 




Cost 


amortization 


value 


Buildings 


$ 193,689 


$ 56,481 


$ 137,208 


Locomotives, overhauls and 








auxiliary power control units 


132,853 


36,628 


96,225 


Other railway rolling stock 


425,794 


147,152 


278,642 


Buses 


45,076 


27,330 


17,746 


Parking lots 


55,817 


15,992 


39,825 


Sundry 


62.332 


52.317 


10.015 




$ 915.561 


$ 335.900 


$ 579.661 






1995 








Accumulated 


Net book 




Cost 


amortization 


value 


Buildings 


$ 166,617 


$ 46,385 


$ 120,232 


Locomotives, overhauls and 








auxiliary power control units 


136,571 


34,780 


101,791 


Other railway rolling stock 


421,294 


129,325 


291,969 


Buses 


43,979 


24,138 


19,841 


Parking lots 


51,935 


13,273 


38,662 


Sundry 


40.585 


29.568 


11.017 




$ 860.981 


$ 277.469 


$ 583.512 



The Authority capitalizes engineering payroll costs where time has been spent on particular capital 
projects. The amount capitalized for year ended March 31, 1996 was $1,589 (1995 - $1,980). 



1-118 



PUBLIC ACCOUNTS, 1995-96 



Toronto Area Transit Operating Authority 



Notes to Financial Statements 

For the year ended March 31, 1996 
(In Thousands of Dollars) 



4. Long-Term Debt 

At the request of the Ontario Minister of Finance, the Authority entered into a financing transaction 
on March 31, 1994. Under the terms of the transaction, substantially all the locomotives and bi- 
level cars were sold for $431,530 (U.S. $311,867) and immediately repurchased from the same 
counterparty at the same price under conditional sales contracts maturing on July 1, 2006. The 
proceeds from the sales were returned to the Province of Ontario net of transaction costs of $4,271 . 
The transaction has been accounted for as a collateralized financing. The debt is collateralized by 
the locomotives and bi-level cars. The Authority retains the right to use the locomotives and bi- 
level cars, and is liable for maintenance and all other associated obligations. The Authority cannot 
lease or sell the locomotives and bi-level cars without the prior written consent of the counterparty 
to the debt obligation. In addition, the Authority is liable for any costs which reduce the other 
parties' return on the financing. 

Under the agreement the Authority agreed to repay the obligation and interest thereon over twelve 
years. The loan balances will also increase in certain periods. 

Balance 

at 

Mar. 31/95 







Average 


Balance 


Contract 


Maximum 


interest 




at 


number 


loan 


rate % 


Mar 


. 31/96 


1 


US$ 14,487 


7.27536 


US$ 


14,351 


2 


108,926 


7.26143 




107,152 


3 


23,794 


7.38419 




23,644 


4 


70,319 


7.28488 




68,616 


5 


60,702 


7.36798 




58,178 


6 


41.926 


7.39563 




40.995 



US$ 320.154 
Translated to Canadian dollars at 




US$ 



14,266 
106,526 
23,478 
68,086 
57,905 
41.021 



US$ 311.282 
1.3990 



Collateral 

Bi-level Cabs & Coaches 
Bi-tevd Cabs & Coaches 
Locomotives 
Bi-tevd Cabs & Coaches 
Bi-level Coaches 
Locomotives 



Cdn.$*26,594 Cdn.$435,482 



Deferred Foreign Exchange, gain (loss) 
net of amortization 



6.417 



(4.537^ 



433.011 



430.945 



4- 



PUBLIC ACCOUNTS, 1995-96 



1-119 



Toronto Area Transit Operating Authority 



Notes to Financial Statements 

For the year ended March 31, 1996 
(In Thousands of Dollars) 



4. Long-Term Debt (cont'd) 

The annual payments (borrowings) in US dollars the Authority is required to make over the next 
five years are as follows: 

Principal Interest Total 

repay (borrow) 



1996 - 1997 

1997 - 1998 

1998 - 1999 

1999 - 2000 

2000 - 2001 

After March 31, 2001 



US$ 



(2,052) 


US$ 22,923 


US$ 


20,871 


(1,708) 


23,067 




21,359 


(1,397) 


23,186 




21,789 


334 


23,271 




23,605 


832 


23,248 




24,080 



316.927 



124.551 



441.478 



US$ 312.936 



US$ 240.246 



USS 553.182 



Pursuant to a memorandum of understanding dated December 1993, between the Province and the 
Authority, the Province will provide funds to the Authority in a timely manner and in the amounts 
necessary to enable the Authority to satisfy the above debt obligation and interest when payments 
fall due. 



5. Operating Agreements 

A significant amount of the services provided by the Authority are operated by outside parties 
using rolling stock owned by the Authority. These services are governed by the agreements with 
the Canadian National Railway Company and Canadian Pacific Limited. 



6. Sundry Revenue 



1996 



1995 



Interest income 
Rentals - rolling stock 
Rentals - space 
Advertising revenue 
Commissions - ticket sales 
Other 



$ 


625 


$ 


630 




680 




2,027 




1,842 




1,664 




426 




508 




533 




520 




565 




517 


$ 


4 T 671 


$ 


5.866 



-5 



1-120 PUBLIC ACCOUNTS, 1995-96 



Toronto Area Transit Operating Authority 

Notes to Financial Statements 

For the year ended March 31, 1996 
(In Thousands of Dollars) 

7. Expenses 

Of the total expenses $155,844 (1995 - $152,917) is targeted as recoverable, in part, from 
passengers and other sources of revenue. The target amount to be ultimately recovered has been 
established by the Authority at 65% of the recoverable expenses. In 1996, total revenue amounted 
to $101,807 (1995 - $98,186) and represents a recovery of 65.3% (1995 - 64.2%) of the 
recoverable expenses. The total expense is calculated as though the authority was required to remit 
the $3,112 (1995 - $3,506) of pension contribution (note 9). 

8. Commitments 
Leases 

Minimum operating lease payments in each of the next five years and thereafter are as follows: 

1996-1997 $ 5,503 

1997 - 1998 4,897 

1998 - 1999 3,701 

1999 - 2000 2,938 

2000 - 2001 2,678 
Thereafter 31.240 



9. Pensions 



The Authority provides pension benefits for substantially all its permanent employees through 
participation in the Public Service Pension Fund ("PSPF") and the Ontario Public Service 
Employees' Union Pension Fund (OPSEU Pension Fund) established by the Province of Ontario. 
The Ontario Public Service Employees' Union Pension Act, 1994 provides for a reduction of the 
employers' contributions to the PSPF and the OPSEU Pension Fund for each of the three fiscal 
years ending 1995-1997. For the current year, the impact of these reductions on the benefits 
expense and operating subsidy was approximately $3,112 (1995 - $3,506). 



PUBLIC ACCOUNTS, 1995-96 1-121 



Toronto Area Transit Operating Authority 

Notes to Financial Statements 



For the year ended March 31, 1996 
(In Thousands of Dollars) 



10. Remuneration 

Total remuneration of Members of the Board of Directors was approximately forty-one thousand 
dollars during the fiscal year (1995 - forty-two thousand dollars). 

Provincial legislation requires disclosure of Ontario Public Sector employees, paid an annual salary 
and benefits in excess of one hundred thousand dollars in 1995. The individuals are listed as 
follows: 

Ducharme, Richard Managing Director $124 



11. Retail Sales Tax Assessment 

The Authority received and paid a notice of assessment from the Ontario Ministry of Finance for 
the retail sales tax on contracted labour at the railway maintenance plant. The assessment covered 
the period from March 1, 1991. The Province provided funds and has also agreed to fund $1,800 
annually to cover future retail sales tax on contracted labour. 



12. Viability Studies for Future Expansion 

The Province of Ontario advised the Authority that due to budget constraints, the GO Train Service 
Expansion Program be terminated. As a result, costs related to viability studies for future 
expansion were expensed. 



7- 



SERVICE ORGANIZATIONS 



2-2 



PUBLIC ACCOUNTS, 1995-96 



Office of the 

Provincial Auditor 

of Ontario 




Bureau du 

verificateur provincial 
de l'Ontario 



Box 105. 15th Floor. 20 Dundas Street West. Toronto. Ontario M5G 2C2 

B.P. 105. 15 e etage. 20. rue Dundas ouest. Toronto (Ontario) M5G 2C2 

(416) 974-9866 Fax: (416) 327-9862 



Auditor's Report 



To The Crop Insurance Commission of Ontario 

and to the Minister of Agriculture, Food and Rural Affairs 



I have audited the balance sheet of The Crop Insurance Commission of Ontario as at March 31, 1996 and 
the statement of operations and surplus for the year then ended. These financial statements are the 
responsibility of the Commission's management. My responsibility is to express an opinion on these 
financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards require 
that I plan and perform an audit to obtain reasonable assurance whether the financial statements are free 
of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts 
and disclosures in the financial statements. An audit also includes assessing the accounting principles 
used and significant estimates made by management, as well as evaluating the overall financial statement 
presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial position of 
the Commission as at March 31, 1996 and the results of its operations for the year then ended in 
accordance with the accounting policies described in note 2 to the financial statements. 



Toronto, Ontario 
June 14, 1996 



K..W. Leishman, CA 
Assistant Provincial Auditor 



PUBLIC ACCOUNTS, 1995-96 



2-3 



THE CROP INSURANCE COMMISSION OF ONTARIO 

Balance Sheet 

As at March 31, 1996 



Assets 

ash and short term investments 
nterest and other accounts receivable 



1996 


1995 


(SOOO's) 


(SOOO's) 


191,399 


130,862 


4.394 


4.178 


195.793 


135.040 



labilities and Surplus 

'revision for payment of unsettled indemnities 
Jnearned premiums (Note 2b) 



Surplus 



3,453 


4,832 


6.006 


5,616 


9,459 


10,448 


186.334 


124.592 


195.793 


135.040 



>ee accompanying notes to financial statements. 



)n behalf of the Commission: 





Member 



2-4 PUBLIC ACCOUNTS, 1995-96 






*- 




f 


THE CROP INSURANCE COMMISSION OF ONTARIO 

Statement of Operations and Surplus 
For the Year Ended March 31, 1996 


i 
le 

It 


Revenue 


1996 

($000's) 


19 
($000 





Crop Insurance Premiums 

Premiums from insured producers 
Premium subsidies (Note 3) 

Interest income 

Administrative expenses reimbursed (Note 3) 



Expenditure 

Indemnities (Note 2c) 
Administrative expenses (Note 3) 
Bad debts expense 

Excess of revenue over expenditure 
Surplus, beginning of year 
Surplus, end of year 



35,349 


36,4 


35.349 


36.4 


70,698 


72,8 


11,410 


6,7 


9.494 


10.1i 


91.602 


89.71 



20,105 


26,31 


9,494 


10,1 


261 




29.860 


36.5< 


61,742 


53, M 


124.592 


71.4J 


186.334 


124.5$ 



See accompanying notes to financial statements. 



PUBLIC ACCOUNTS, 1995-96 2-5 



HE CROP INSURANCE COMMISSION OF ONTARIO 

otes to Financial Statements 
arch 31, 1996 



NATURE OF OPERATION 

The Crop Insurance Program was established in 1966 with the passage of the Crop Insurance Act 
(Ontario). The program provides growers with protection on all major crops grown in Ontario, 
against yield reduction caused by natural perils. 



SIGNIFICANT ACCOUNTING POLICIES 

(a) Basis of Accounting 

The Commission's financial statements have been prepared by management using the accrual basis of 
accounting except for administration expenses which are recorded on the cash basis, modified to allow an 
additional 30 days to pay for goods and services pertaining to the fiscal year just ended. 

In addition, as is currently generally accepted for not-for-profit public sector entities, fixed assets are 
charged to expenditures in the period of acquisition. 

(b) Unearned Premiums 

Unearned premiums represent premiums received primarily for winter wheat and fruit crops. The 
harvesting of these crops and the payment of indemnities occurs subsequent to March 31, 1996. 

(c) Indemnities 

Operating results for the current year include the reversal of a $145,000 under-provision for outstanding 
indemnities as at March 31, 1995 and $5,000 in subsidized premiums from prior crop years (1994 - 
$540,000 over-provision for indemnities as at March 31, 1994 and $10,000 subsidized premiums from 
prior crop years). 



CANADA-ONTARIO COST SHARING AGREEMENT 

The current Canada-Ontario Crop Insurance Agreement was approved in October 1991. The 
provisions of the agreement apply retroactively from April 1, 1990. An amending agreement 
approved in March, 1995 extends the agreement to March 31, 1996. Under the agreement the 
Province and the Federal government each share equally in the cost of premium subsidies and 
administrative expenses. A further amendment to extend the agreement to March 31, 1997 is in the 
process of being approved. 



REMUNERATION OF APPOINTEES 

Total remuneration of the members of the Commission and Arbitration Board was $83,000 during 
the 1996 fiscal year (1995 - $94,000). 



2-6 PUBLIC ACCOUNTS, 1995-96 



THE CROP INSURANCE COMMISSION OF ONTARIO 



Notes to Financial Statements 
March 31, 1996 



SUBSEQUENT EVENT 

The Minister of Agriculture, Food and Rural Affairs introduced Bill 46, Ministry of Agriculture, Food 
and Rural Affairs Statute Law Amendment Act, 1996 into the legislature May 2, 1996. A section of the 
Bill purposes the establishment of AgriCorp, a Crown agency with the principle object to administe 
safety net plans including crop insurance which is presently administered by the Crop Insurance 
Commission. If this Bill is enacted, AgriCorp will replace The Crop Insurance Commission of 
Ontario and the Crop Insurance Act will be repealed and replaced by the AgriCorp Act, 1996 and the 
Crop Insurance Act, 1996. 



PUBLIC ACCOUNTS, 1995-96 2-7 



Office of the \jtM& Bureau du 

Provincial Auditor ^^Sfof 3- verificateur provincial 
of Ontario *X*5*tS de l'Ontario 



Box 105. 15th Floor, 20 Dundas Street West. Toronto. Ontario M5G 2C2 

B.P. 105. 15 e etage, 20, rue Dundas ouest. Toronto (Ontario) M5G 2C2 

(416) gySggj Fax: (416) 327-9862 



Auditor's Report 



To the Ontario Aerospace Corporation 

and to the Minister of Economic Development, Trade and Tourism 



I have audited die balance sheet of the Ontario Aerospace Corporation as at March 31, 1996 and the 
statement of operations for the year then ended. These financial statements are the responsibility of the 
Corporation's management My responsibility is to express an opinion on these financial statements 
based on my audit 

I conducted my audit in accordance with generally accepted auditing standards. Those standards require 
that I plan and perform an audit to obtain reasonable assurance whether the financial statements are free 
of material misstatement An audit includes examining, on a test basis, evidence supporting the amounts 
and disclosures in the financial statements. An audit also includes assessing the accounting principles 
used and significant estimates made by management as well as evaluating the overall financial statement 
presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial position of 
the Corporation as at March 31, 1996 and the results of its operations for the year then ended in 
accordance with generally accepted accounting principles. 



f\ uJ C***J**~+*^— 



Toronto, Ontario K.W. Leishman, CA 

June 13, 1996 Assistant Provincial Auditor 



2-8 



PUBLIC ACCOUNTS, 1995-96 



ONTARIO AEROSPACE CORPORATION 

Balance Sheet 

As at March 31, 1996 



IN 

it 



Assets 

Receivable from the Province of Ontario 
Investment in de Havilland Holdings Inc. (Note 3) 

Liabilities 

Payable to de Havilland Inc. (Note 5) 

Interest payable to the Province of Ontario (Note 4) 

Loan from the Province of Ontario (Note 4) 

Shareholder's Equity 
Contributed surplus (Note 4) 



The accompanying notes are an integral part of these financial statements. 



Approved on behalf of the Board: 




Director 



1996 
$ 



10,580,247 
49.QQQ.PQQ 

59.580.247 



10.580.247 



10.580,247 




Director 



19 

«i 
G 

30.325,7. 

49000ft 

78.328.7. 

14,723,1 

15,602,6- 
49.000.0l 
79.325.74 



49000 000 

59.580.247 79,225.7- 



— 

79.32S.7f 



PUBLIC ACCOUNTS, 1995-96 




2-9 




)NTARIO AEROSPACE CORPORATION 






statement of Operations 

or the Year Ended March 31, 1996 








1996 

$ 


1995 
$ 


«venue 

Grants from the Province of Ontario (Note 5) 

Administrative expenses paid by the Province of Ontario (Note 7) 

Province of Ontario funding for interest costs (Note 4) 


10.580.247 
62.801 


54.723.102 

66.150 

5 686 785 


■ 


10643 048 


60,476,037 


xpenses 
de Havflland funding (Note 5) 

Forgivable loans to de HaviOand Holdings Inc. 
Dl PP assistance to de Havilland Inc. 


10,580,247 


40.000.000 
14,723,102 




• 10.580.247 


54,723,102 


Administrative expenses (Note 7) 
Salaries and benefits 
Professional, consulting and other fees 


* 

28.549 
34 253 


31.592 
34,558 



Interest (Note 4) 



ccess of Revenue Over Expenses 



62,801 



10.643048 



66.150 



5,686,785 
60,476,037 



ie accompanying notes are an integral part of these financial statements. 



2-10 PUBLIC ACCOUNTS, 1995-96 



ONTARIO AEROSPACE CORPORATION 

Notes to Financial Statements 
As at March 31, 1996 



!i 



1. BACKGROUND AND PURPOSE 

Ontario Aerospace Corporation ("OAC) was created on February 14, 1992 by regulation made under the 
Development Corporations Act as a corporation without share capital. 

The purpose of OAC is to act on behalf of the Province of Ontario in connection with the financing and 
managing of the Province's participation in the de Havilland business. The Corporation is dependent upon 
funding from the Province of Ontario to meet its obligations with respect to support for the de Havilland 
business. 



2. BASIS OF ACCOUNTING 

These financial statements are prepa red in accordance with generally accepted accounting principles as 
prescribed by the Canadian Institute of Chartered Accountants. 

3. INVESTMENT IN DE HAVILLAND HOLDINGS INC. 

On March 9, 1992, OAC acquired 49% of the common shares of de Havilland Holdings Inc. for $49,000,000. 
The other 5 1 % of the common shares of de Havilland Holdings Inc. are held by Bombardier Inc. 

de Havilland Holdings Inc. owns 100% of the common shares of de Havilland Inc., a corporation which was 
formed to acquire the operating assets of, and to carry on the business of, the de Havilland Division of Boeinj 
of Canada Ltd., including the design, manufacture, sale and servicing of commuter aircraft and related 
activities, (the "de Havilland business") 

Under terms of the shareholders* agreement between OAC and Bombardier Inc. ("Bombardier") on or after 
February 1, 1996 and up to and including January 3 1, 1997, Bombardier has the right to require OAC to sell 1 
Bombardier, and OAC has the right to require Bombardier to purchase from OAC, OAC's shares for a price 
$49 million. Since OAC's investment in de Havilland Holdings Inc. is limited to, and its recovery will not b< 
greater than the S49 million initial investment, OAC's investment in de Havilland Holdings Inc. is accounted 
for on the cost method since increases in de Havilland's equity will not accrue to OAC. 



There are seven directors of de Havilland Holdings Inc. of which OAC has the right to nominate three directc 
The Province of Ontario has the right to review and approve the operating and business plans of de Havilland 
Inc. Further, the Province of Ontario has the right to appoint a member of the steering committee established 
for the purpose of monitoring the progress of de Havilland Inc. in achieving the objectives set out in its 
operating and business plans. 



\* 



ft 



Ci 



PUBLIC ACCOUNTS, 1995-96 2-11 



ONTARIO AEROSPACE CORPORATION 

totes to Financial Statements 
Is at March 31, 1996 



LOAN FROM THE PROVINCE OF ONTARIO 

A loan from the Province of Ontario in the principal amount of $49 million and bearing interest at 9.25% 
calculated monthly, which commenced March 3 1, 1992, as well as interest payable in the amount of 
$2 1 ,838338, $6,235,695 of which related to fiscal 1996, was forgiven by the Province of Ontario effective 
March 31,1996. 

COMMITMENTS 

The Government of Canada, the Province of Ontario and OAC have committed to provide financial support to 
de Havilland Holdings Inc. and de Havilland Inc. in two phases: Phase 1 which ran from April 1, 1992 to 
March 31, 1995; and Phase 2 which runs from April 1, 1995 to March 31, 1997. 

Under Phase 1, the Province of Ontario, through OAC, has advanced to de Havilland Holdings Inc., shareholder 
loans as follows: 

April 1,1992 $ 36.100.000 

May 1. 1992 3.900.000 

January 31. 1993 40.000.000 

August 1.1993 40.000.000 

January 31 . 1994 40.000.000 

August 1,1994 . 20,000.000 

January 31, 1995 20 000000 

1 200000 000 

Subject to certain provisions as stipulated in an agreement between OAC and de Havilland Holdings Inc., the 
principal amount of outstanding shareholder loans shall be repayable by de Havilland Holdings Inc. to OAC on 
April 2, 2002, 2003 and 2004 dependent upon the year in which the relevant loans were made. 

However, these loans shall be forgiven if no Event of Default, as defined in the agreement referred to above 
between OAC and de Havilland Holdings Inc., has occurred and de Havilland Holdings Inc. shall have no 
further liability or obligation in respect thereof. Forgiveness dates are April 1, 2002, 2003 and 2004 
respectively, dependent upon the year in which the relevant loans were made. 

Interest shall be payable on these loans to OAC only if an Event of Default occurs. 

No Event of Default has occurred in the current or in previous years. 

Cash advances totalling $40,000,000 during fiscal 1995 were made to de Havilland Holdings Inc. as set out in 
the relevant agreements. 



2-12 PUBLIC ACCOUNTS, 1995-96 



ONTARIO AEROSPACE CORPORATION 

Notes to Financial Statements 
As at March 31, 1996 



5. COMMITMENTS (CONTINUED) 

With regard to those contributions paid by OAC towards eligible costs under the Canadian Defense Industry 
Productivity Program (**DIPP**), these contributions are recoverable in those instances where the projects are 
commercially successful. The maximum amount available to de Havilland under "DIPP" during Phase l is 
560,000,000 and under Phase 2 is $40,000,000. There are certain terms and conditions relating to this suppo 
as well as carry forward provisions for amounts not used in any given year. Eligible expenditures of 
$54^20,509, including $10,580,247 in fiscal 1996, have been incurred to date by and reimbursed to de 
Havilland Inc. 



6. CONTINGENCY 

The Government of Canada has agreed to provide sales financing support to de Havilland Inc. for sales of Di 
8 aircraft. OAC has agreed to share losses with the Goverment of Canada on this sales financing program. I 
each of Phase 1 and 2, OAC will share 50% of the first $24 million in losses. If losses in either phase exceec 
$24 million, OAC and the Government of Canada will enter into discussions on how to share the additional 
losses equitably. 

To date, one aircraft sale to South African Express was financed under the Corporation's guaranteed sales 
financing program. The deal was concluded in March 1995, and the Province's potential exposure as a result 
this sale is $8 JS2 million. 



7. ADMINISTRATIVE EXPENSES 

Salaries, benefits, professional fees and other administrative expenses are paid by the Ministry of Economic 
Development, Trade and Tourism on behalf of the OAC and are included in the Statement of Operations. 



PUBLIC ACCOUNTS, 1995-96 2-13 



AUDITORS' REPORT 



To the Members of 

The Ontario Cancer Institute 

and the Provincial Auditor 

Pursuant to the Cancer Act which provides that The Ontario Cancer Institute, 
an agency of the Crown, shall be audited by the Provincial Auditor or an auditor 
designated by the Lieutenant Governor in Council, we have audited the balance 
sheet of The Ontario Cancer Institute as at March 31, 1996 and the statements 
of operations, changes in equity and changes in financial position for the year then 
ended. These financial statements are the responsibility of the Institute's 
management Our responsibility is to express an opinion on these financial 
statements based on our audit 

We conducted our audit in accordance with generally accepted auditing standards. 
Those standards require that we plan and perform an audit to obtain reasonable 
assurance whether the financial statements are free of material misstatement An 
audit includes examining, on a test basis, evidence supporting the amounts and 
disclosures in the financial statements. An audit also includes assessing the 
accounting principles used and significant estimates made by management as well 
as evaluating the overall financial statement presentation. 

In our opinion, these financial statements present fairly, in all material respects, the 
financial position of the Institute as at March 31, 1996 and the results of its 
operations and the changes in its financial position for the year then ended in 
accordance with generally accepted accounting principles. 




Toronto, Canada, 

May 17, 1996. Chartered Accountants 



=!l Ernst &Young 



2-14 



PUBLIC ACCOUNTS, 1995-96 



The Ontario Cancer Institute 



BALANCE SHEET 



As at March 31 



1996 
$ 



1995 
$ 



ASSETS 
Current 

Cash and short-term investments (note 4] 
Accounts receivable [note 5] 
Inventory of supplies 
Prepaid expenses 



LIABILITIES AND EQUITY 
Current 

Bank indebtedness 



See accompanying notes 
On behalf of the Board: 




8,247,351 

13,211,919 

1,146,031 

919,051 



18,978,745 

16,226,044 

992,496 

593,861 



Total current assets 


23,524,352 


36,791,146 


Capital assets, net [note 6] 


232,065,029 


220,078,766 




255389381 


256,869,912 



8392379 



Accounts payable and accrued liabilities 
Current portion of long-term debt [note 7] 


14,735,925 

45309 


29,940^4 


Total current liabilities 


14,781,234 


38,332,863 


Long-term debt [note 7 J 


6,853,840 


— 


Deferred contributions [note 8] 
Deferred capital contributions [note 9] 


3,257,159 
216,614395 


3,221,925 
202,545,918 




219371354 


205,767,843 


Equity 

Investment in capital assets [note 10] 
Unrestricted 


11,987,424 
2,095329 


9,140,269 
3,628,937 


Total equity 


14,082,753 


12,769,206 




255389381 


256,869,912 




Director 



Director 



a. 



PUBLIC ACCOUNTS, 1995-96 



2-15 



The Ontario Cancer Institute 



STATEMENT OF OPERATIONS 



Year ended March 31 





1996 
$ 


1995 
$ 


REVENUE 






Patient services 






Ontario Ministry of Health 


64365,655 


63,786,211 


The Ontario Cancer Treatment and 


. 




Research Foundation 


2,530,525 


2,606,718 


Other funding agencies 


917,020 


962,067 


Other income 


8,689,622 


9377,483 


Grants for research purposes 


16,362536 


16,411,419 


Amortization of deferred capital contributions [note 9] 


9,505,553 


5,551,452 


Other 


5,620,003 


5,132,760 




107,990,914 


103,828,110 


EXPENDITURES 






Salaries and wages 


68,203,580 


67,512,643 


Supplies and other operating 


26,936,472 


29,477,796 


Depreciation of capital assets 


11,289,176 


7371370 


Interest [note 6] 


248,139 


— 




106,677367 


104,361,809 


Excess of revenue over expenditures (expenditures 






over revenue) for the year 


1313,547 


(533,699) 



See accompanying notes 



2-16 



PUBLIC ACCOUNTS, 1995-96 



The Ontario Cancer Institute 



STATEMENT OF CHANGES IN EQUITY 



Year ended March 31 



J226 



Unrestricted 

net assets 

$ 


Investment 

in capital 

assets 

[note 10] 
S 


Total 
$ 


Total 
$ 



Equity, beginning of year 

Change in accounting 
policy I note 3] 



8,270342 112,564 

(4,641,405) 9,027,705 



8,382,906 12,751,558 
4386300 551,347 



Equity, beginning of year, 

as restated 
Excess of revenue over expenditures 

(expenditures over revenue) 

for the year 
Net change in investment 

in capital assets [note 10] 



3,628,937 



1313,547 



9,140,269 12,769,206 13,302,905 



— 1313,547 (533,699) 



(2,847,1551 2,847,155 



Equity, end of year 



2,095329 11,987,424 14,082,753 12,769.206 



See accompanying notes 



=n. 



PUBLIC ACCOUNTS, 


1995-96 


2-17 




The Ontario Cancer Institute 






STATEMENT OF CHANGES IN FINANCIAL POSITION 


Year ended March 31 








1996 
$ 


1995 
$ 


..... 

OPERATING ACTIVITIES 






Excess of revenue over expenditures (expenditures 

over revenue) for die year 
Add (deduct) non-cash items 

Depreciation of capital assets 

Amortization of deferred capital contributions 


1,313,547 

11,289,176 
(9,505,553) 


(533,699) 

7371370 
(5,551,452) 


Increase in deferred contributions 


3,097,170 

35,234 


1,286,219 
1,600,892 


Net change in non-cash working capital 
balances related to operations [note 11] 


(2,168,294) 


3,134303 


Cash provided by operating activities 


964,110 


6,021,414 


INVESTING ACTIVITIES 






Purchase of capital assets 


(23,237,150) 


(81,822,052) 


Cash used in investing activities 


(23,237,150) 


(81,822,052) 



FINANCING ACTIVITIES 

Capital grants received 
Increase in long-term debt 
Net change in non-cash working capital balances 
related to purchase of capital assets [note 11] 



Cash provided by financing activities 



Net increase (decrease) in cash during the year 

Cash and short-term investments, less bank indebtedness,, 
beginning of year 



23,536,041 
6,899,149 

(10,500,965) 



73,780,794 



11,780,554 



19,934,225 



85,561,348 



(238,815) 
10,586,166 



9,760,710 
825,456 



Cash and short-term investments, less bank 
indebtedness, end of year 



8,247,351 



10,586,166 



See accompanying notes 



2-18 PUBLIC ACCOUNTS, 1995-96 

The Ontario Cancer Institute 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1996 

1. PURPOSE OF THE ORGANIZATION 

The Ontario Cancer Institute [the "Institute"], which incorporates the Princess Margaret Hospital, 
is an organization devoted to cancer research, treatment and education. 

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 

These financial statements have been prepared in accordance with generally accepted accounting 
principles applied within the framework of the accounting policies summarized below: 

Revenue recognition 

The Institute follows the deferral method of accounting for contributions. Unrestricted 
contributions are recognized as revenue when received or receivable. Externally restricted 
contributions are recognized as revenue in the year in which the related expenses are recognized. 

Capital assets 

Capital assets are recorded at cost less accumulated depreciation. Capital assets are depreciated on 
the following bases at the indicated annual rates: 

Building 2% straight-line 

Equipment and furniture 5% to 20% straight-line 

Tenancy improvements 2.5% to 10% straight-line 

Parking Garage Extension 35 years sinking fund 

Pension plan 

Pension costs for accounting purposes are actuarially determined based on assumptions using 
management's best estimate of the effect of future events on the actuarial present value of accrued 
pension benefits. Pension fund assets are valued based on 5 years' market experience. 

3. CHANGE IN ACCOUNTING POLICY 

During the year, the Institute retroactively changed its revenue recognition policy for restricted 
contributions. Previously, contributions for research purposes were recorded when received or 
receivable. Contributions for capital asset purchases were deferred [including amounts received 
from the Ontario Ministry of Health [the "Ministry"] not restricted for the purchase of capital 
assets] and amortized at a rate corresponding to the rate of amortization for the related capital asset 
Contributions for research purposes will now be deferred and recognized in revenue in the year in 
which the related expenses are incurred. Only contributions specifically restricted for capital asset 
purchases will now be deferred and amortized. 



PUBLIC ACCOUNTS, 1995-96 



2-19 



The Ontario Cancer Institute 



NOTES TO FINANCIAL STATEMENTS 



March 31, 1996 



As a result of these changes, excess of revenue over expenditures for the year ended March 31, 
1996 decreased by $2,469,865 [1995 - excess of expenditures over revenue decreased by 
$3,834,953]. Equity as at April 1, 1994 has increased by $551,347 to reflect the effect of these 
changes on years prior to April 1, 1994. Deferred capital contributions decreased by $5,173,494 
[1995 - $7,608,225] and deferred contributions increased by $3,257,159 [1995 - $3,221,925]. 

4. CASH AND SHORT-TERM INVESTMENTS 

Cash includes $3,615,550 of restricted grants for research and other purposes. 

Short-term investments are recorded at cost plus accrued interest which is equivalent to market 
value. 

5. ACCOUNTS RECEIVABLE 



Accounts receivable consist of the following: 



1996 
$ 



1995 

$ 



Ontario Ministry of Health 


6,662,724 


6,007,002 


The Ontario Cancer Treatment and Research Foundation 


701,645 


537,625 


Patients' accounts 






OHIP 


86,406 


84,349 


Other 


1,432,759 


U 14,497 


Professional groups associated with the Institute 


493,884 


516,803 


Princess Margaret Hospital Foundation 


2,182,699 


5,427,631 


University of Toronto 


460,761 


235,666 


Amgen Canada Inc. 


126,826 


1,089382 


Goods and Services Tax recoverable 


477,543 


801,290 


Miscellaneous 


586,672 


311,799 




13,211,919 


16,226,044 



s!l. 



2-20 



PUBLIC ACCOUNTS, 1995-96 



The Ontario Cancer Institute 

NOTES TO FINANCIAL STATEMENTS 



March 31, 1996 



6. CAPITAL ASSETS 

[a] Capital assets consist of the following: 



1996 



Cost 
$ 



Accumulated 

depreciation 

$ 



Net book 

value 

$ 



J22L 



Net book 

value 

$ 



[b] 



[c] 



Land 

Building 

Equipment and furniture 

Parking Garage Extension 

Tenancy improvements 

Construction in progress 



3,091,093 

179,660,311 

86,035,925 

8,882,434 

1,676^92 



5394,046 

41,605,294 

80304 

201,482 



3,091,093 

174366365 

44,430,631 

8302,130 

1,474,910 



3,033365 
6359,786 
19,941,453 
8392379 
1332344 
180,919339 



279346,155 47381,126 232,065,029 220,078,766 

The Institute and the Ministry jointly entered into an agreement on December 28, 1990 with 
the Ontario Ministry of Government Services for an exchange of the properties at Sherbourne 
Street for the properties at 610 and 620 University Avenue. The main properties at 
Sherbourne Street were transferred to the Ministry on March 29, 1996. The remaining 
properties will be transferred after the Institute has completed the decommissioning of these 
buildings which is expected to be no later than September 1996. These financial statements 
reflect the original cost of the land at the Sherbourne Street location and the legal costs 
associated with the exchange. 

Pursuant to an agreement dated September 4, 1992 [the "Parking Agreement"], the Institute 
committed to construct a vertical addition to a parking garage. Both the addition [the "Parking 
Garage Extension"] and the original parking garage are owned and operated by Ontario Hydro. 
The Parking Agreement provides that net transient revenue earned or expense incurred in 
connection with the Parking Garage Extension will be shared between Ontario Hydro and the 
Institute. The Parking Agreement has a term of 50 years that can be terminated or extended by 
either party in certain circumstances. 

The Parking Garage Extension began operations on November 1, 1995. Interest on debt 
incurred to finance the Parking Garage Extension to October 31, 1995 of $486,012 [1995 - 
$679,847] has been capitalized [note 7J. 



PUBLIC ACCOUNTS, 1995-96 2-21 

The Ontario Cancer Institute 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1996 

7. LONG-TERM DEBT 

The Institute has a term loan facility of $6,900,000. The loan is to provide financing for the 
Parking Garage Extension. The loan bears interest at Bankers' Acceptance rate plus 1.5% per 
annum. An option exists for the loan to bear interest at a fixed rate. For the period from 
November 1, 1995 to October 31, 1996, only interest payments are due. For the period from 
November 1, 1996 to October 31, 2000, blended payments of principal and interest based on a 25- 
year amortization will be due and payable monthly. 

Net revenue, if any, from the Parking Agreement in excess of the monthly obligations under the 
term loan facility noted above, and payments to Ontario Hydro under an agreement related to 
deficiency payments, if any, must be used to repay principal. 

Principal repayments, excluding any payments based on excess net revenue, due under the term 
loan facility are as follows: 

$__ 

[000's] 

1997 45 

1998 114 

1999 122 
2000 6,618 

6,899 

8. DEFERRED CONTRIBUTIONS 

Deferred contributions represent unspent externally restricted grants for research and other purposes. 
The changes in the deferred contributions balance are as follows: 





1996 
$ 


1995 
S 


Deferred contributions, beginning of year 

Less amount recognized as revenue during the year 
Add amount received related to the following year 


3,221,925 
(3,221,925) 
3,257,159 


1,621,033 

(1,621,033) 

3,221,925 


Deferred contributions, end of year 


3,257,159 


3,221,925 



4 

s!l — 



2-22 



PUBLIC ACCOUNTS, 1995-96 



The Ontario Cancer Institute 

NOTES TO FINANCIAL STATEMENTS 



March 31, 19% 



9. DEFERRED CAPITAL CONTRIBUTIONS 

Deferred capital contributions represent the unamortized amount of contributions received for the 
purchase of capital assets. The changes in the deferred capital contributions balance are as follows: 



1996 
$ 



1995 
$ 



Deferred capital contributions, beginning of year 

Add contributions received for capital purposes 

Ontario Ministry of Health grants 

Princess Margaret Hospital Foundation 

Research grants 
Add investment income on deferred capital contributions 
Less amortization of deferred capital contributions 



202,545,918 

1,788350 

19,852,288 
1,697,978 
235,214 
(9,505,553) 



134,322,024 

50,146,107 
21,499380 

1,736348 
393,511 

(5351,452) 



Deferred capital contributions, end of year 



216,614395 



202,545,918 



As at March 31, 1996, deferred capital contributions include capital grants received and not spent 
of $3,435,939. 



10. INVESTMENT IN CAPITAL ASSETS 

[a] Investment in capital assets is calculated as follows: 



1996 
$ 



1995 
S 



Capital assets 

Amounts financed by 
Deferred capital contributions [note 9 J 
Long-term debt and bank indebtedness 



232,065,029 

(213,178,456) 
(6,899,149) 



220,078,766 

(202345,918) 
(8392,579) 



11,987,424 



9,140,269 



PUBLIC ACCOUNTS, 1995-96 



2-23 



The Ontario Cancer Institute 



NOTES TO FINANCIAL STATEMENTS 



March 31, 1996 



[b] Net change in investment in capital assets is calculated as follows: 



1996 
$ 



1995 

$ 



Purchase of capital assets 

Amounts funded by deferred contributions 

and bank indebtedness 
Depreciation of capital assets 
Amortization of capital contributions 
Repayment of debt 



23,237,150 

(20,099302) 

(11,289,176) 

9,505,553 

1,493,430 



81,822,052 

(75,131,737) 
(7371,370) 
5,551,452 



2^47,155 



4,870397 



11. STATEMENT OF CHANGES IN FINANCIAL POSITION 



[a] The net change in non-cash working capital balances related to operations consists of the 
following: 



1996 
$ 



1995 
$ 



Sources (uses) of cash 

Accounts receivable 

Accounts payable and accrued liabilities 

Other 



758,953 
(2,593,112) 
(334,135) 



(3,445,145) 
6,705,930 
(126,482) 



(2,16834) 



3,134303 



[b] The net change in non-cash working capital balances related to purchase of capital assets 
consists of the following: 



1996 
$ 



1995 
$ 



Sources (uses) of cash 

Accounts receivable 

Prepaid expenses 

Accounts payable and accrued liabilities 



2,255,172 
(144^90) 
(12,611,247) 



6,036,499 
5,744,055 



(10^00,965) 



11,780,554 



2-24 PUBLIC ACCOUNTS, 1995-96 

The Ontario Cancer Institute 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1996 

12. PRINCESS MARGARET HOSPITAL FOUNDATION 

The Princess Margaret Hospital Foundation [the "Foundation"] is a separate corporation without 
share capital and with its own Board of Directors. The Foundation receives donations and 
investment income which are granted to the Institute for capital and operating purposes in 
connection with cancer research, education and treatment The accounts of the Foundation are not 
included in these financial statements. 

During the year ended March 31, 1996, amounts recorded from the Foundation totaled 
$22,193,833 [1995 - $22,668,924]. These amounts were used to fund capital assets, research 
programs and other areas. 

13. PRINCESS MARGARET HOSPITAL RESEARCH CORPORATION 

Effective January 24, 1993, the Institute incorporated the Princess Margaret Hospital Research 
Corporation [the "Research Corporation"]. The Research Corporation is a separate corporation 
without share capital and with its own Board of Directors. The Research Corporation receives 
donations and earns investment income which are granted to the Institute to undertake, carry on or 
promote scientific research and experimental development The accounts of the Research 
Corporation are not included in these financial statements. 

During the year ended March 31, 1996, amounts recorded from the Research Corporation totaled 
$855,176 [1995 - $1,710,526]. 

14. JOINT ONCOLOGY PROGRAM 

On January 30, 1996, the Board of Trustees of both the Institute and The Toronto Hospital agreed 
to integrate their respective oncology programs. 

As at March 31, 1996, there has been no financial impact of the integration and the future financial 
impact has not been determined. 

15. PENSION PLAN 

The Institute has a voluntary pension plan for its employees. The approximate present value of 
accrued pension benefits as at March 31, 1996 is $61,119,000 [1995 - $60,643,000]. The market 
value of the net assets of the pension plan as at March 31, 1996 is approximately $72,187,000 
[1995 - $70,583,000]. 



=U. 



PUBLIC ACCOUNTS, 1995-96 2-25 

The Ontario Cancer Institute 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1996 

16. CONTINGENT LIABILITIES AND COMMITMENTS 

[a] The nature of the Institute's activities is such that there is usually litigation pending or in 
prospect at any one time. With respect to claims at March 31, 1996, the Institute has valid 
defenses and appropriate insurance coverage in place. In the unlikely event any claims are 
successful, such claims are not expected to have a material effect on the Institute's financial 
position. 

[b] A group of hospitals, including the Institute, have formed the Healthcare Insurance Reciprocal 
of Canada ["HIROC"]. HIROC is a pooling of the public liability insurance risks of its 
members. All members of the pool pay annual premiums which are actuarially determined. 
All members are subject to assessment for losses, if any, experienced by the pool for the years 
in which they were members. No assessments have been made to March 31, 1996. 

[c] At March 31 , 1996, commitments related primarily to the purchase of equipment amounted to 
approximately $3.5 million. 

17. INCOME TAX STATUS 

The Institute is registered as a charitable organization under the Income Tax Act (Canada) [the 
"Act"] and is, therefore, exempt from income taxes and may issue tax-deductible receipts to donors. 
In order to maintain its status as an organization registered under the Act, the Institute must meet 
certain requirements within the Act In the opinion of management, these requirements have been 
met. 

18. COMPARATIVE FINANCIAL STATEMENTS 

The comparative financial statements have been reclassified from statements previously presented 
to conform to the presentation of the 1996 financial statements. 



HI. 



2-26 


PUBLIC ACCOUNTS, 1995-96 






ONTARIO CANCER INSTITUTE / PRINCESS MARGARET HOSPITAL 




\ 


EMPLOYEES EARNING IN EXCESS OF $100,000.00 












1995 


1995 




EMPLOYEE NAME 


TITLE 


GROSS 


TAXABLE 


TOTAL 






YTD 


BENEFITS 


LYTD 


BANERJEE, DIPONKAR 


CHIEF PATHOLOGIST 


195465 


852 


19631: 


BEED, JANET 


V* PATIENT CARE 


138003 


529 


138532 


BOXEN, IZZY 


CHIEF NUCLEAR MEDICINE 


101560 


574 


10213' 


BOYD, NORMAN 


DiV HEAD BIORESEARCH 


205000 


918 


205916 


BUICK, RONALD 


V- r3 RESEARCH 


153871 


657 


15452S 


CATTON, CHARLES. 


O sICOLOGIST RADIATION 


135225 


655 


13588G 


CATTON, PAMELA 


ONCOLOGIST RADIATION 


141135 


672 


141807 


CHAPMAN, WILLIAM 


PATHOLOGIST 


153902 


671 


154572 


CLARK, R. M. 


ONCOLOGIST RADIATION 


112686 


533 


11321S 


CONNER, SUSAN 


CHIEF OPERATING OFFICER 


175493 


12764 


188257 


CUMMINGS, BERNARD 


SCIEF RAD'N ONCOLOGY 


237455 


984 


23843S 


CURTIS, JOHN 


ONCOLOGIST MEDICAL 


105434 


600 


106034 


FELD, RONALD 


ONCOLOGIST MEDICAL 


110458 


616 


111074 


FYLES, ANTHONY 


ONCOLOGIST RADIATION 


135225 


655 


13588C 


FYLES, GILLIAN 


CLINICAL ASSOC. SR 


106657 


465 


107122 


GOSPODAROWICZ, MARIA 


ONCOLOGIST RADIATION 


158060 


729 


15878S 


KEANE, THOMAS 


ONCOLOGIST RADIATION 


146246 


573 


146820 


LAPERRIERE, NORMAN 


ONCOLOGIST RADIATION 


141524 


675 


142199 


LEVIN, WILFRED 


ONCOLOGIST RADIATION 


140538 


659 


141197 


LIPTON, JEFFREY 


ONCOLOGIST MEDICAL 


105434 


604 


106038 


LIU, FEI-FEI 


ONCOLOGIST RADIATION 


135225 


655 


135880 


MAXYMIW, WALTER 


CHIEF DENTAL CLINIC 


130588 


569 


131157 


MCLEAN, MICHAEL 


ONCOLOGIST RADIATION 


135225 


655 


135880 


MEHARCHAND, JACINTA 


ONCOLOGIST MEDICAL 


105434 


600 


106034 


MESSNER, HANS 


ONCOLOGIST MEDICAL 


105434 


600 


106034 


MINDEN, MARK 


ONCOLOGIST MEDICAL 


106101 


472 


106573 


MOORE, MALCOLM 


ONCOLOGIST MEDICAL 


105434 


600 


106034 


O'SULLIVAN, BRIAN 


ONCOLOGIST RADIATION 


145475 


688 


146164 


OTTENSMEYER, PETER 


SCIENTIST 


102630 


442 


103072 


PATTERSON, BRUCE 


PATHOLOGIST 


143529 


626 


144154 


PAYNE, DAVID 


ONCOLOGIST RADIATION 


148169 


697 


148866 


QUIRT, IAN 


ONCOLOGIST MEDICAL 


105434 


600 


106034 


STURGEON, JEREMY 


ONCOLOGIST MEDICAL 


105434 


600 


106034 


SUTCLIFFE, SIMON 


CHIEF EXECUTIVE OFFICER 


289999 


1244 


291243 


TANNOCK, IAN 


CHIEF MED ONCOLOGY 


137385 


704 


138089 


TILL, JAMES 


SCIENTIST 


119837 


501 


120339 


WARDE, PADRAIG 


ONCOLOGIST RADIATION 


135225 


655 


135880 


WARR, DAVID 


ONCOLOGIST MEDICAL 


105434 


600 


106034 


WELLS, WOODROW 


ONCOLOGIST RADIATION 


136573 


658 


137231 


WHITMORE, GORDON 


DIV HEAD BIORESEARCH 


132586 


570 


133156 


WILSON, BRIAN 


CHIEF CLINICAL PHYSICIST 


138260 


603 


138863 


WONG, SHUN 


ONCOLOGIST RADIATION 


143006 


680 


143686 


WOOD, ROBERT 


DENTIST 


100628 


437 


101065 


YEOH, JOO-LIM 


ONCOLOGIST RADIATION 


135225 


655 


135880 



PUBLIC ACCOUNTS, 1995-96 



2-27 



Office of the 

Provincial Auditor 

of Ontario 




Bureau du 

verificateur provincial 
de 1'Ontario 



Box 105. 15th Floor. 20 Dundas Street West. Toronto. Ontario M5G 2C2 

B.P. 105. 15 e etage. 20. rue Dundas ouest. Toronto (Ontario) M5G 2C2 

(416) 974-9866 Fax: (416) 327-9862 



Auditor's Report 



To The Ontario Cancer Treatment and Research Foundation 
and to the Minister of Health 



I have audited the balance sheet of The Ontario Cancer Treatment and Research Foundation as at 
March 31, 1996 and the statements of operations and fund balances and changes in financial position for 
the year then ended. These financial statements are the responsibility of the Foundation's management. 
My responsibility is to express an opinion on these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards require 
that I plan and perform an audit to obtain reasonable assurance whether the financial statements are free 
of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts 
and disclosures in the financial statements. An audit also includes assessing the accounting principles 
used and significant estimates made by management, as well as evaluating the overall financial statement 
presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial position of 
the Foundation as at March 31,1 996 and the results of its operations and the changes in its financial 
position for the year then ended in accordance with the accounting policies described in note 1 to the 
financial statements. 



Hu 




Toronto, Ontario 
June 7, 1996 



K.W. Leishman, CA 
Assistant Provincial Auditor 



2-28 



PUBLIC ACCOUNTS, 1995-96 



THE ONTARIO CANCER TREATMENT AND RESEARCH 
FOUNDATION 

Balance Sheet 

March 31, 1996, with comparative figures for 1995 
(in thousands) 



1996 



1995 



Assets 

Current assets: 
Cash 

Short-term investments 
Accrued investment income 
Accounts receivable 
Due from the Ministry of Health 
Prepaid expenses 



(Restated) 



- 


676 


$20,943 


31,235 


537 


1,091 


4,916 


3,865 


8,004 


7,970 


1,260 


1,477 


35,660 


46,314 


46,761 


42,102 


27,420 


13,337 



Long-term investments (note 2) 
Capital assets (note 3) 



$109.841 



101.753 



Liabilities and Fund Balances 

Current liabilities: 

Accounts payable and accrued liabilities 
Deferred revenue (note 4) 



21,694 
2,123 



20,874 
1,731 



Other liabilities: 

Deferred grants for capital assets (note 5) 
Deferred expansion grants 



23,817 



16,344 
223 



22,605 



4,696 

7,444 



Fund balances: 

Invested in capital assets 
Internally and externally restricted 
General 



16,567 



11,076 
30,929 

27,452 



12,140 



8,641 

32,534 
25,833 



69,457 



67,008 



$109.841 



101.753 



Commitments (note 8) 

See accompanying notes to financial statements. 



Approved by Board of Directors: 




/lie ci'^xJ^.^ 



KJl 



Director 



PUBLIC ACCOUNTS, 1995-96 



2-29 



THE ONTARIO CANCER TREATMENT AND RESEARCH 
FOUNDATION 

Statement of Operations 

Year ended March 31, 1996, with comparative figures for 1995 
(in thousands) 



1996 



1995 



General 



Restricted 



Total 



(Restated) 



Revenue: 

Ministry of Health 
Investment income 
Donations, bequests and grants 
Amortization of capital grant 
Other income 



$143,683 


- 


143,683 


136,689 


4,830 


1,395 


6,225 


2,830 


954 


9,461 


10,415 


9,286 


4,019 


263 


4,282 


1,163 


8,197 


- 


8,197 


6,677 



161,683 



11,119 



172,802 



156,645 



Expenditures: 
Salaries 
Benefits 

Purchased services 
Other operating expenses (note 6) 
Drugs 
Medical and surgical services 



88,902 


3,041 


91.943 


89,680 


12,262 


414 


12,676 


. 11,903 


2,810 


200 


3,010 


2,893 


30,195 


7.345 


37.540 


32,841 


12,117 


7 


12,124 


7.765 



and supplies 

Amortization of capital assets 


4,709 
7,612 


476 
263 


5,185 
7,875 


4,742 
4,413 


Excess (deficit) of revenue over expenditure 


158,607 
$3,076 


11.746 
(627) 


170,353 
2,449 


154,237 
2,408 



See accompanying notes to financial statements. 



2-30 PUBLIC ACCOUNTS, 1995-96 

THE ONTARIO CANCER TREATMENT AND RESEARCH 
FOUNDATION 



Statement of Changes in Fund Balances 

Year ended March 31, 1996, with comparative figures for 1995 
(in thousands) 







Invested in 


Restricted 


General 


1996 


1995 


Fund Balances 




Capital Assets 






Total 


Total 












- 


(Restated) 


Balance, beginning of year 




$8,641 


32,534 


25,833 


67,008 


64,600 


Excess (deficit) of revenue over 


expenditures 


- 


(627) 


3,076 


2,449 


2,408 


Amortization of capital assets 




(3,593) 


- 


3,593 


- 


- 


Investment in capital assets 




6,028 


- 


(6,028) 


- 


- 


Transfers (note 10) 




_ 


(978) 


978 


. 


. 


Balance, end of year 




$11,076 


30,929 


27,452 


69.457 


67,008 



See accompanying notes to financial statements. 



PUBLIC ACCOUNTS, 1995-96 2-31 



THE ONTARIO CANCER TREATMENT AND RESEARCH 
FOUNDATION 

Statement of Changes in Financial Position 

Year ended March 31, 1996, with comparative figures for 1995 
(in thousands) 

1996 1995 



Cash provided by (used for): 

Operations: 

Excess of revenue over expenditures 

Amortization 

Loss on disposal 

Changes in non-cash operating working capital 



Investments: 



Long-term investments 
Capital assets 



(Decrease) increase in cash position 
Cash position, beginning of year 



Cash position is defined as cash plus short-term investments. 
See accompanying notes to financial statements 



(Restated) 



$2,449 


2,408 


3,593 


3,250 


- 


22 


(6,323) 


8,071 



(281) 13,751 



(4,659) 


(6,268) 


(6,028) 


(4,330) 


(10,687) 


(10,598) 


(10,968) 


3,153 


31,911 


28,758 



Cash position, end of year $20,943 31,911 



2-32 PUBLIC ACCOUNTS, 1995-96 

THE ONTARIO CANCER TREATMENT AND RESEARCH 
FOUNDATION 

Notes to Financial Statements 

March 31, 1996 
(in thousands) 

The Ontario Cancer Treatment and Research Foundation's (the "Foundation") goal is to provide comprehensive 
community-based cancer care. Incorporated by an Act of the legislature of the Province of Ontario in 1943, the 
Foundation has a mandate for prevention, early detection, treatment, education and research, with respect to cancer 
within the province of Ontario. The Foundation is a registered charity under the Income Tax Act. 

These financial statements include the operations of Cancer Care International Inc. a wholly owned subsidiary of the 
Foundation. 

1. Significant accounting policies: 

The Foundation's financial statements are prepared using generally accepted accounting principles except 
for inventory, pension costs and vacation pay as described below in items (c), (f) and (g). 

(a) Fund accounting: 

The Foundation uses the restricted fund method of accounting for contributions. 

The General Fund accounts for the Foundation's Ministry of Health funded programs and 
administrative activities. This fund reports-unrestricted resources and restricted operating grants. 

The Restricted Fund reports all externally and internally restricted resources. The main use of 
these resources is for research and education. These funds include donations and grants which 
either have specific restrictions placed on their use by the donor or have been received by a centre 
and are restricted for use by that centre and include amounts transferred to the General Fund to 
cover certain program costs. 

(b) Revenue recognition: 

Restricted contributions related to Ministry of Health funded programs are recognized as revenue 
of the General Fund in the year which the related expenses are incurred. All other restricted 
contributions are recognized as revenue of the appropriate restricted fund in the year of receipt. 

Unrestricted contributions are recognized as revenue of the General Fund in the year received. 

(c) Inventory: 

The Foundation does not recognize drug inventory on hand in its accounts. Drug inventory is 
expensed as purchased. 



PUBLIC ACCOUNTS, 1995-96 2-33 



THE ONTARIO CANCER TREATMENT AND RESEARCH 
FOUNDATION 

Notes to Financial Statements, continued. 
March 31, 1996 
(in thousands) 



Significant accounting policies (continued): 

(d) Investments: 

Short-term investments are stated at cost, which approximates market. Long-term investments are 
recorded at cost. 

(e) Capital assets: 

Purchased capital assets are recorded at cost. Contributed capital assets are recorded at fair market 
value at the date of contribution. Contributions received for the purchase of capital assets are 
recorded as capital grants for capital assets and amortized on the same basis as the capital assets. 
All capital assets are depreciated on a straight-line basis at 20% per annum. 

Land and buildings for four lodges donated by the Canadian Cancer Society - Ontario Division 
are recorded at nominal value, as current value is not reasonably determinable. 

(f) Pension costs: 

Pension expense is based on the funding requirements of the pension plan as recommended by the 
plan's actuaries (note 7). 

(g) Vacation pay: 

The Foundation does not record a liability in respect of the accrued, unused vacation of its 
employees. The accumulated amount of vacation pay entitlement at March 31, 1996 is $4,153. 

(h) Donated services: 

The Foundation benefits from services provided by volunteers at the regional cancer centres. The 
value of these services has not been reflected in the financial statements. 



2-34 



PUBLIC ACCOUNTS, 1995-96 



THE ONTARIO CANCER TREATMENT AND RESEARCH 
FOUNDATION 

Notes to Financial Statements, continued. 
March 31, 1996 
(in thousands) 



Long-term investments: 





1996 






1995 




Cost 




Market 
Value 


Cost 




Market 
Value 



Bonds and debentures 
Stocks 
Mortgages, other 



$35,085 


35,536 


35,354 


35,596 


8,659 


9,025 


5,047 


4,659 


3,017 


3,017 


1,701 


1,701 



$46,761 



47,578 



42,102 



41,956 



3. 



Capital assets: 







1996 




1995 




Cost 


Accumulated 
Amorization 


Net Book 
Value 


Net Book 
Value 


Office furniture, general 
and computer equipment, 
leasehold improvements 
Therapeutic and other technical 
equipment in service 
Radioactive cobalt and radium 
Deposits on equipment 


$19,226 

63,214 

732 

3,597 


16,487 

42,280 
582 


2,739 

20,934 

150 

3,597 


2,291 

9,286 

36 

1,724 




$86,769 


59,349 


27,420 


13,337 



The Foundation restated its financial statements in order to capitalize all capital assets previously recorded 
net of grants. The effect on the financial statements for this change in accounting policy is quantified in 
Note 5, and shows the related capital grant. 



PUBLIC ACCOUNTS, 1995-96 2-35 



THE ONTARIO CANCER TREATMENT AND RESEARCH 
FOUNDATION 

Notes to Financial Statements, continued. 
March 3 1, 1996 
(in thousands) 



Deferred revenue: 

Deferred revenue represents unspent resources related to Ministry of Health funded programs. Unspent 
amounts are held in deferred revenue for use in subsequent periods or settlement by the Ministry. Changes 
in the deferred revenue balance are as follows: 



1996 1995 



Beginning balance $1,731 $1,911 

Add amount related to subsequent periods 1,114 28 

Less amount recognized in revenue (435) (190) 

Less amount returned to Ministry of Health (287) (18) 

Ending balance $2,123 $1,731 



Deferred grants for capital assets: 

The deferred grants for capital assets represent contributed capital assets and capital assets purchased 
through restricted contributions or expansion grants. The amortization of deferred grants is recorded in the 
statement of operations. The changes in the deferred grants for capital assets balance for the year are as 
follows: 





1996 


1995 


Beginning balance 

Add contributed and purchased equipment 

Less amount amortized to revenue 


$ 4,696 
15,930 
(4,282) 


$ 320 

5,539 

(1,163) 


Ending balance 


$16,344 


$4,696 



2-36 PUBLIC ACCOUNTS, 1995-96 



THE ONTARIO CANCER TREATMENT AND RESEARCH 
FOUNDATION 

Notes to Financial Statements, continued. 

March 31, 1996 
(in thousands) 

6. Other operating expenses: 

1996 1995 

General Fund: 

Equipment expenditures $7,975 $8,034 

Building expenditures 9,216 7,987 

Patient services 2,022 2,123 

Contracted services 4,420 2,804 
Education and research programs and 

publications 895 1,765 

Other 5,667 5,431 

30,195 ~ 28,144 

Restricted Fund: 

Research and other expenses 7,345 4,697 

$37,540 $32,841 

7. Pension plan: 

The Foundation has a defined benefit pension plan for its employees. The most recent actuarial valuation of 
the plan was done at December 31, 1993. The actuarial valuation was subsequently revised in 1995, due to 
an error. Based on the revised actuarial valuation of the plan as at December 31, 1993, the plan had a 
surplus of $1 1,310. At that date the revised present value of the accrued pension benefits was $68,184, the 
actuarial value of the assets was $79,494 and the market value of the pension fund assets was $89,460. 

8. Commitments: 

The Foundation leases computer and office equipment. Under the terms of the leases, future payments are 
as follows: 



1997 $2,595 

1998 1,468 

1999 930 

2000 522 
Thereafter 26 1 

$ 5,776 



10 



PUBLIC ACCOUNTS, 1995-96 2-37 



THE ONTARIO CANCER TREATMENT AND RESEARCH 
FOUNDATION 

Notes to Financial Statements, continued. 

March 31, 1996 
(in thousands) 



Debenture agreement with Ontario Financing Authority: 

On December 1st, 1995, the Ontario Financing Authority discharged all debentures issued by the 
Foundation. All funding received with respect to the debentures are now capital project grants. 



Transfers between the General Fund and the Restricted Fund are as follows: 



1996 1995 



Transfer to the General Fund from the Restricted Fund to 
supplement MOH funding of Provincial Research 

Transfer of unspent depreciation funds from the General 
Fund to the Restricted Fund 

Transfer of funds to the General Fund from the Restricted 
Fund for projects that are completed 

Usage of restricted maintenance fund 

Transfer of funds from the General Fund to the Restricted 

Fund based on Board designation 3,062 

Transfer of funds from the General Fund to the Restricted Fund 

at the Regional Cancer Centres 60 84 

Other transfers from the General Fund to the Restricted Fund 181 112 



$(978) $5,034 



$(1,708) 


$(160) 


1,505 


1,861 


(830) 


(HI) 


(186) 


186 



11 



2-38 


PUBLIC ACCOUNTS, 1995-96 










Public Sector Salary Disclosure Report: 1995 








The Ontario Cancer Treatment and Research Foundation (OCTRF) Provincial Office is located 


in Toronto. 




obi 


The Foundation operates eight regional cancer centres in Hamilton, Kingston, London, Ottawa, 


Sudbury, 




*/at 


Thunder Bay, Toronto, and Windsor. 








fi, 


Name 


Credentials 


Position 


Salary 


Taxa 


1S( 








Paid 


Bene : 


Abu-Zhara, Hakam T. 


MB. BCh, FRCPC 


Head, Medical Oncology 


115,462.23 


39 


4 


Ackerman, Ida 


MD, FRCPC 


Radiation Oncologist 


103,652.16 


41 


la 


Agboola, Olvsegun 


MD, FRCP 


Head, Radiation Oncology 


103,652.90 


41 ld 


Ago, Casely T. 


MB, FRCR, FRCPC 


Head, Radiation Oncology 


108,158.68 


42 


id. 

% 

a 


Aitken, Susan 


OMM, CD. MD, FRCPC 


Medical Director, OBSP 


159,516.60 


36 


Alam, Zeenat Y. 


MD, FRCPC 


Med. Oncologist & Med. Coord., OBSP 


123,408.19 


39 


X 


Arnold, Andrew M. 


MB, BS, MRCP (UK), FRCPC 


Head, Medical Oncology 


117,255.87 


40 aw 


Balogh, Judith 


MD, MSc, FRCPC 


Radiation Oncologist 


103,652.16 


la 


Basrur, Vasanth 


PhD, MD, DMRT, FRCPC 


Radiation Oncologist 


103,654.81 


59! 


p, 


Battista, Jerry 


PhD, FCCPM 


Director, Physics 


100,540.03 


38! 




Bissett, Randall 


MD, FRCPC 


CEO & Radiation Oncologist 


164,825.07 


72! R 


Bramwell-Wesley, Vivien 


PhD, MB, BS, FRCP 


Head, Medical Oncology 


122,662.11 


4S( n 


Browman, George 


MD, MSc, FRCPC 


Medical Oncologist 


103,654.81 


37! a 


Cairncross, Gregory 


MD, FRCPC 


Medical Oncologist 


103,624.37 


41" z 


Campling, Barbara 


MD, FRCPC 


Clinician Scientist 


145,072.24 


41- ; 


Cano, Pablo 


MD, FRCPC 


Medical Oncologist 


118,652.03 


59( 


Chart, Pamela 


BSc. MD, CM 


Medical Coordinator 


101,994.34 


31( 


Chouinard, Edmond E. 


MD, FRCPC 


Medical Oncologist 


103,654.81 


< 


& 


Clarke, Elizabeth A. 


MB, BS, MSc, FRCSC 


Co-Director, Cervical Screening 


148,182.20 


44! 


Covens, Allen 


MD. FRCSC 


Gynecologic Oncologist 


112,718.52 


44( 


Cripps, Christine H. 


MD, FRCPC 


Medical Oncologist 


103,652.90 


41' 


i r 


Danjoux, Cyril 


MD. DMRT, FRCPC 


Radiation Oncologist 


103,652.16 


41: 


Dar, Aboul R. 


MB, FRCPC 


Radiation Oncologist 


103,624.37 


41* 


Davey, Phillip 


MD, FRCR, FRCPC 


Radiation Oncologist 


103,652.16 


41- 


ie 


Dhaliwal, H.S. (Dhali) 


MB, ChB, MD, MRCP (UK) 


CEO & Medical Oncologist 


158,608.49 


45$ 


: n 


Dixon, Peter 


BSc, MB, FRCR (UK), FRCPC 


Radiation Oncologist 


106,618.03 


4H 


*i 


Doherty, Mary 


MB, FRCPC 


Radiation Oncologist 


103,652.16 


41! 


Dunscombe, Peter 


PhD, FCCPM 


Chief Physicist 


121,039.93 


29: 


: 


Eapen, Libni 


MD, FRCPC 


Radiation Oncologist 


103,652.90 


4V 


3 


Ege, Gunes 


MD, FRCS. FRCR, FRCPC 


Radiation Oncologist 


103,652.16 


41: 


': 


Esche, Bernd 


MD, FRCPC 


Radiation Oncologist 


103,652.90 


41' 


i 


Evans, William 


MD, FRCPC 


CEO & Medical Oncologist 


130,855.14 


1,21* 


' 


Figueredo, Alvaro 


MD, FRCPC 


Medical Oncologist 


103,654.81 


37* 


! 


Fisher, Barbara 


MD, FRCPC 


Radiation Oncologist 


103,624.37 


41/ 


'. 


Germond, Colin 


MD, FRCPC 


Head, Medical Oncology 


161,391.41 


69! 


! 


Gilchrist, James A. 


MB, FRCPC 


Radiation Oncologist 


103,624.37 


417 


' 


Ginsburg, A. David 


MD, FRCPC 


Medical Oncologist 


103,624.12 


41^ 


'■ 


Girard, Andre 


MD, FRCPC 


Head, Radiation Oncology 


117,260.52 


444 




Gluck, Stefan 


MD, PhD, FRCPC 


Clinician Scientist/Oncologist 


193,208.51 


695 


- 


Goel, Rakesh 


MD, FRCPC 


Medical Oncologist 


103,652.90 


414 


' 


Goss, Glenwood 


MD, FRCPC 


Medical Oncologist 


103,652.90 


414 




Gregg, Richard 


BSc, MBBS, FRCPC 


Medical Oncologist 


103,839.30 


43C 




Grimard, Laval 


MD, FRCPC 


Radiation Oncologist 


103,652.90 


414 


: 


Gulavita, Sunil 


MD, FFRRCS (I), FRCR (UK), FRCPC 


Head, Radiation Oncology 


163,371.81 


423 




Halikowski, Marvin 


MD 


Clinical Assistant 


109,415.06 


252 




Hamilton, Mike 


DDS, FRCDC 


Dentist 


100,866.69 


307 




Hammond, James A. 


MB, FRCPC 


Radiation Oncologist 


103,624.37 


417 




Hirte, Holger W. 


MD, FRCPC 


Clinician Scientist, Medical Oncologist 


145,114.71 


376 




Hodgkinson, Martin 


BA 


VP, Information Systems 


104,854.00 


3 13 


Hodson, David Ian 


MD, FRCPC 


Radiation Oncologist 


103.630.57 


=M 





PUBLIC ACCOUNTS, 1995-96 




2-39 




Name 


Credentials 


Position 


Salary 
Paid 


Taxable 
Benefits 


lenberg, Charles* 


OC. FRSC, MD 


President & CEO 


105,999.98 


0.00 


owaty, Eric J. 


MD. MSc FRCPC 


Director, Ontario Cancer Registry 


101,567.22 


308.88 


>e, Neill 


MD, CM, MSc, FRCPC 


Medical Oncologist 


103,652.16 


413.76 


Ikin, Richard 


MA, MB, BS, FRCPC, FRCR 


Deputy Director, Treatment Services 


130,692.29 


494.32 


lanson, Curtis R. 


MD. FRCPC 


Radiation Oncologist 


103,654.81 


376.08 


es, Glenn W. 


BSc, MD, FRCPC 


Radiation Oncologist 


103,654.81 


376.08 


son, Farrok 


MD, FRCPC 


Radiation Oncologist 


124,954.40 


611.84 


r, Ian 


MD, FRCPC 


Medical Oncologist 


103,652.16 


413.76 


tsla, Naresh 


FCA (England & Wales) 


VP, CFO & Director, Div. Mgmt. Services 


154,789.28 


423.84 


:ha, Walter 1. 


MD, FRCPC 


Medical Oncologist 


103,624.37 


417.00 


alik, Jaro F. 


MD, DMRT, FRCPC 


Radiation Oncologist 


186,658.69 


369.00 


a, Barbara 

* 


MD. FRCPC 


Head, Radiation Oncology 


149,396.78 


585.36 


ilaw, John C. 


BA, MD, MA, PhD, FRCPC, FRSC 


VP & Dir., Research & Education 


127,243.20 


0.00 


kkanen, Ethan 


MD, FRCPC 


CEO & Radiation Oncologist 


122,596.62 


411.42 


ine, Mark N. 


MD. MSc, FRCPC 


CEO & Oncologist 


130,855.69 


0.00 


in, Leslie 


MD, FRCPC 


CEO & Medical Oncologist 


130,816.92 


479.16 


ers, Wycliffe S. 


MBBS, FRCPC 


Head, Medical Oncology 


112,688.65 


435.12 


an, Diane 


MD, FRCPC 


Medical Oncologist 


103,820.12 


414.00 


mann, Reinhard C. 


MD, FRCPC 


Medical Oncologist 


102,584.16 


414.29 


ez, Pedro 


MD, FRCPC 


Medical Oncologist 


140,020.96 


674.00 


ka, Himanshu 


MB, ChB, MRCP, FRCR, FRCPC 


Radiation Oncologist 


103,654.81 


376.08 


ckenzie, Robert 


MASc, MD, FRCPC 


Radiation Oncologist 


103,652.16 


413.76 


:Killop, William 


MB, FRCPC, FRCR 


Head, Radiation Oncology 


112,688.65 


435.12 


:Lean, Loraine 


BA 


VP, Human Resources 


104,854.00 


318.00 


ik, Saleem 


MA, MB, ChB, PhD, MRCP, FRCPC 


Head, Research, Medical Oncologist 


142,155.33 


423.80 


oun, Jean 


MD. FRCPC 


Head, Medical Oncology 


117,260.52 


414.24 


:urka, John L. 


MD, FRCSC 


Gynecologic Oncologist 


103,654.81 


376.08 


Dulloch, Peter 


MD, FRCPC 


Medical Oncologist 


103,654.81 


376.08 


ton, Gerard 


MB. MRCPI, FFR, FRCPC 


Radiation Oncologist 


118,748.77 


0.00 


ille, Alan 


MB, MRCP (UK), FRCPC 


Medical Oncologist 


103,654.81 


376.08 


lome, Ray 


MD, FRCSC 


Gynecologic Oncologist 


103,652.16 


413.76 


Imos, Andrew 


BA, MD, FRCPC 


Chief Executive Officer 


126,285.22 


465.60 


zat, Lawrence 


MD, FRCPC 


Radiation Oncologist 


109,636.57 


387.52 


era, Francisco 


MD, FRCPC 


Radiation Oncologist 


103,624.37 


417.00 


hard, Hugh 


MD, FRCPC 


Radiation Oncologist 


142,157.51 


414.00 


shard, Kathleen 


MD, FRCPC, FACP 


Medical Oncologist 


117,803.36 


450.80 


ss, Diane 


MD 


Clinic. Asst. & Medical Coord., OBSP 


104,836.06 


319.44 


•thoven, James J. 


MD. FRCPC, FACP 


Medical Oncologist 


103,654.81 


376.08 


nya, Jinka 


MB, BS, FRCPC 


Radiation Oncologist 


100,461.09 


376.08 


/ka, Carol 


MD, FRCPC 


Medical Oncologist 


103,652.16 


413.76 


leri, Dolores D. 


MD, FRCPC 


Medical Oncologist 


105,745.24 


373.92 


ith, Anne 


MD, FRCPC 


Medical Oncologist 


112,668.38 


438.32 


inger, Colvin D. 


MD, FRCPC 


Radiation Oncologist 


107,180.00 


374.30 


wart, David 


MD, FRCPC MRCP (UK) 


Head, Medical Oncology 


103,652.90 


414.00 


herland, Donald 


MD, FRCPC, PhD 


Medical Oncologist 


105,582.16 


413.76 


mas, Gillian 


BSc, MD, FRCPC 


Head, Radiation Oncology 


130,367.70 


479.76 


ikin, Katia 


MB, FRCPC 


Medical Oncologist 


103,624.37 


417.00 


n, Brian 


BA, MA 


Chief Operating Officer 


100,635.97 


12,270.66 


idenberg, Theodore 


MD, FRCPC 


Medical Oncologist 


103,624.37 


417.00 


gidis, Dimitrios 


MD, FRCPC 


Head, Medical Oncology 


142,490.67 


423.80 


ma, Shailendra 


MD, FRCPC 


Medical Oncologist 


103,652.90 


414.00 


sent, Mark 


MB, ChB, MRCP, FRCPC 


Medical Oncologist 


103,624.37 


417.00 


itton, Anthony C. 


BSc, MB, BS, FRCR, FRCPC 


Head, Radiation Oncology 


117,280.11 


376.08 


i, Jonathan 


MD, FRCPC 


Medical Oncologist 


103,652.90 


414.00 


ihida, Sam S. 


MD, FRCPC 


Medical Oncologist 


106,393.94 


373.92 


ing, Vincent 


MD, FRCPC 


Medical Oncologist 


103,652.90 


414.00 



tialry paid through University of Toronto 



2-40 



PUBLIC ACCOUNTS, 1995-96 



Office of the 

Provincial Auditor 

of Ontario 




Bureau du 

verificateur provincial 
de l'Ontario 



Box 105. 15th Floor, 20 Dundas Street West, Toronto, Ontario M5G 2C2 

B.P. 105, 15 e etage, 20, rue Dundas ouest, Toronto (Ontario) M5G 2C2 

(416) 974-9866 Fax: (416) 327-9862 



Auditor's Report 



To The Ontario Educational Communications Authority 
and the Minister of Citizenship, Culture and Recreation 



I have audited the balance sheet of The Ontario Educational Communications Authority as at March 3 1 , 
1996 and the statement of revenue and expenditure and (deficit) surplus and reconciliation to stated 
accounting policies for the year then ended. These financial statements are the responsibility of the 
Authority's management. My responsibility is to express an opinion on these financial statements based 
on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards require 
that I plan and perform an audit to obtain reasonable assurance whether the financial statements are free 
of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts 
and disclosures in the financial statements. An audit also includes assessing the accounting principles 
used and significant estimates made by management, as well as evaluating the overall financial statement 
presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial position of 
the Authority as at March 31, 1996 and the results of its operations for the year then ended in accordance 
with the accounting policies described in note 1 to the financial statements. 



Toronto, Ontario 
May 31, 1996 



Erik Peters, FCA 
Provincial Auditor 



PUBLIC ACCOUNTS, 1995-96 



2-41 



THE ONTARIO EDUCATIONAL COMMUNICATIONS AUTHORITY 



Assets 

Current Assets 

Cash and short-term investments 

Accounts receivable (note 2) 

Inventories (note 3) 

Prepaid expenses 

Deferred pension charges (note 12) 



Capital Renewal Fund Investment (note 4) 
Transmission Facilities on CN Tower 



Liabilities and (Deficit) Surplus 

Current Liabilities 

Accounts payable and accrued liabilities 
Deferred revenue (note 5) 
Loan from Province (note 1 0) 



Long-Term Debt (note 6) 
Capital Renewal Fund (note 4) 
Deficit) Surplus 

See accompanying notes to financial statements. 
Dn behalf of the Board: 



Balance Sheet 
as at March 31, 1996 








1996 

($000's) 


1995 
($000's) 




2,540 
4,896 
1,334 
548 
386 
9.704 


2.843 
3,417 
1,545 
616 
(11) 
8,410 




3,171 


5,591 




131 
13.006 


195 
14.196 




<? 



/ nirertnr V 



6,790 

1,521 

2.000 

10,311 


7,322 

609 



7,931 


67 


131 


5,369 


5,591 


(2.741) 
13,006 


543 
14.196 



2-42 



PUBLIC ACCOUNTS, 1995-96 



THE ONTARIO EDUCATIONAL COMMUNICATIONS AUTHORITY 



Statement of Revenue and Expenditure and (Deficit) Surplus 

and Reconciliation to Stated Accounting Policies 

for the year ended March 31, 1996 



1996 
($000's) 



1995 
($000's) 



Operating: 

Revenue 
Government grants and funding (note 7) 
TVOntario generated gross revenue (note 8) 



Expenditure 
Network activities (note 9) 
Cost of generated revenue (note 8) 
Administrative services 
Research and planning 
Workforce reduction program (note 10) 



Excess of operating expenditure over revenue 

Capital and Leases: 

Revenue 
Special purpose capital grants (note 11) 
Drawing from Capital Renewal Fund (note 4) 



Expenditure 
Capital assets 
Equipment -lease payments 



Capital funded from operating revenue 



(Deficit) from operations for the year 

Reconciliation to Stated Accounting Policies 

Item not generating (requiring) operating funds 

Pension surplus (expense) (note 1 2) 

(Deficit) for the year based on Stated Accounting Policies 

Surplus, beginning of year 
(Deficit) Surplus , end of year 



62,509 


67,330 


14.848 


14.578 


77.357 


81.908 


57,671 


63,192 


7,851 


7,982 


8,291 


9,728 


1,219 


1,513 


4.681 





79.713 


82.415 


(2.356) 


(507) 



8 
2.987 
2.995 


373 
3.545 
3.918 


3,389 

931 

4.320 


4,809 

573 

5.382 


(1.325) 


(1.464) 


(3,681) 


(1,971) 



.322 



(3,284) 



_542 



1111 



(2,7411 



(1.982) 
_2^25 



5& 



See accompanying notes to financial statements 



PUBLIC ACCOUNTS, 1995-96 2-43 



THE ONTARIO EDUCATIONAL COMMUNICATIONS AUTHORITY 

Notes to Financial Statements 
March 31. 1996 

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 

[a) Basis of accounting 

The financial statements of The Ontario Educational Communications Authority (the Authority) have been 
prepared in accordance with generally accepted accounting principles except for the treatment of capital 
leases, which are expensed as incurred. 

b) inventories 

Program support materials are valued at the lower of cost or net realizable value where cost is determined on 
a weighted average basis. Stores and supplies are valued at cost, where cost is determined on a weighted 
average basis. Video and audio tapes are valued at the lower of cost or net realizable value, where cost is 
determined on a first in, first out basis. 

|) Transmission facilities on CN Tower 

Transmission facilities located on the CN Tower are recorded at a cost of $1,719,000 and depreciated over 
a period of 20 years representing the term of the long-term debt. Depreciation expense of $64,000 (1995- 
$64,000) is included in Network activities as part of broadcast distribution and production support 
expenditure. Accumulated depreciation to date is $1,588,000 (1 995-$ 1 ,524,000). 

d) Capital assets 

As is currently generally accepted for not-for-profit public sector entities, capital assets, with the exception 
of transmission facilities on the CN Tower, are charged to expenditure in the year of acquisition. 

e) Deferred revenue 

Grants and revenues received in the year for special purposes are deferred until the related expenditure has 
been incurred. 

f) Revenue recognition 

Revenue from the licensing of program material is recognized when the rights to the program material are 
sold. Membership contributions are recorded on a cash basis. 

g) Pension expense 

The net cost of the pension benefits, for the defined benefit plans, is actuarially determined on the basis of 
management's estimates. The cost is determined by using the projected benefit method prorated on 
services. 

ACCOUNTS RECEIVABLE 

1996 1995 

($000's) ($000*s) 

Project funding 2,944 1 ,087 

Trade 1,576 1,519 

Other 376 811 

4.896 3.417 



2-44 



PUBLIC ACCOUNTS, 1995-96 



3. INVENTORIES 



Program support materials 
Stores and supplies 
Video and audio tapes 



4. CAPITAL RENEWAL FUND 



Capital renewal fund balance, beginning of year 
Grants from the Ministry of Citizenship, 
Culture and Recreation 

- capital grant 

- base grant allocation 

Grants from the Ontario Legislative Assembly 

Transfer of health and safety project grant 

Interest earned 

Drawing for capital acquisitions 

Capital renewal fund balance, end of year 

Short term loan to operating fund (note 1 0) 

Capital renewal fund investment balance, end of year 



1996 
($000's) 


1995 
($000's) 


688 
540 

106 
1.334 


807 
625 
113 

JL5.45 


1996 
($000's) 


1995 
($000's) 



5,591 



6,551 



1,426 


1,100 


936 


986 


47 


41 





78 


356 


380 


(2.987) 


(3.545) 


5,369 


5,591 


(2.198) 





3,171 


5,591 



The Capital Renewal Fund was established during the 1 984 fiscal year to ensure that the Authority's technical 
capital assets keep pace with technological changes. It provides funds for future maintenance and replacement c 
technical capital assets when needed. Available funds are invested in short-term deposits. 



On February 1 6, 1 996, the Board of Directors of The Ontario Educational Communications Authority authorized 
$2,655,000, to be borrowed from the Capital Renewal Fund to partially finance the cost of the Workforce 
Reduction Program (note 10). Repayment to the fund, including accrued interest, is to be made in fiscal year 19S 
The total amount borrowed from Capital Renewal Fund in fiscal year 1996 was $2,198,000. 



ir 
N 
C 

Gn 



m 
tnt 
Ini 
th 

Ml 
Ml 



al 



ler; 



the 



5. DEFERRED REVENUE 



Grants from various Province of Ontario ministries 

- Special purpose capital grants (note 1 1 ) 

- Programming project grants and funding (note 7) 

Federal government project funding (note 7) 
Corporate project underwriting (note 8) 



1996 
($000's) 

259 
885 



1,144 
242 
135 

1.521 



1995 
($000's) 

267 

131 



398 

46 

165 

609 



Expenditure related to the above deferrals has been budgeted in the 1997 fiscal year. 



jnd 



isti 



Rtr 
■2< 



PUBLIC ACCOUNTS, 1995-96 



2-45 



J. LONG-TERM DEBT 



The Authority has a repayment agreement with the Crown Assets Disposal Corporation of the Federal 
Department of Supply and Services for the capital costs of Channel 1 9 transmission facilities located on the 
CN Tower. Interest rates on the principal amounts are fixed and range from 8 1/2 per cent to 9 3/4 per cent. 
The long-term debt, which expires in 1 997, is secured by the transmission facilities. Future annual payments 
will be $64,000 on April 1, 1996 and $67,000 on April 1, 1997. 



GOVERNMENT GRANTS AND FUNDING 



rovincial 

ase grants: 

Ministry of Citizenship, Culture and Recreation 

- Non-curriculum 

- Curriculum 



1996 
($000's) 



1995 
($000's) 



42,299 


43,382 


13.896 


14.519 


56,195 


57,901 





2.428 


56.195 


60.329 


1,521 


1,445 


2,298 


750 


616 


242 


131 


1,485 


(885) 


(1311 


?,§31 


3.791 


59,376 


64.120 



Grants deferred from prior year 



ogramming project grants and funding: 

Ontario Legislative Assembly 

Ministry of Education and Training 

Dthers 

: unding deferred from prior year 

: unding deferred to future year (note 5) 



ital Provincial 



deral 

ogramming project grants and funding: 

ecretary of State 

)thers 

unding deferred from prior year 

unding deferred to future year (note 5) 

tal Federal 



tal government grants and funding 



nistry of Citizenship, Culture and Recreation - the confirmed base grant for the 1 996 fiscal year was 
7,131,000 (1995 - $58,887,000). $936,000 (1995 - $986,000) was transferred to the Capital Renewal Fund. 

nistry of Education and Training - the total funding received during the 1996 fiscal year was $2,298,000. 
,524,000 represents the 1996 grant and $774,000 is the balance of 1995 allocation. 



2,619 


2,836 


210 


338 


46 


82 


(242) 


(46) 


2.633 


3.21Q 


62.509 


§7,339 



2-46 



PUBLIC ACCOUNTS, 1995-96 



8. TVONTARIO GENERATED GROSS REVENUE AND COST OF GENERATED REVENUE 







1996 






1995 






($000's) 


Net 




($000's) 




Revenue 


Cosf 


Revenue 


Revenue 


Cosf 


Program sales (outside Ontario) 


4,417 


2,818 


1,599 


4,870 


3,155 


Membership 


4,920 


2,437 


2,483 


4,033 


2,165 


Ontario sales 


1,239 


1,749 


(510) 


1,344 


1,698 


Corporate project underwriting * 


2,811 


390 


2,421 _ 


2,838 


531 


Other income 


1,461 


50 


1,411 


1,493 


80 


Marketing and development 












support 


o 


407 


(407) 





353 



1*848 



7,951 



$,997 



14.578 



Net 
Revem 



1,71 

1,86 
(35 
2,3C 

1,41 

135. 



7.982 



_fi-5& 



•Cost includes dedicated costs and allocated overhead costs. 



* * Corporate project underwriting revenue: 
Revenue received in the year 
Revenue deferred from prior year 
Revenue deferred to future year (note 5) 



9. NETWORK ACTIVITIES 



1996 

($000's) 


1995 
($000's) 


2,781 

165 

(135) 

2,911 


2,535 

468 

(165) 

2,999 



English programming services 
French programming services 
Common services and support 

- Broadcast distribution and production support 

- Advertising and promotion 



10. WORKFORCE REDUCTION PROGRAM 



1996 

($000's) 


1995 

($000's) 


29,083 
17,388 


30,556 
18,719 


8,952 

2.248 
57.671 


11,181 

2.736 

63.192 



Total cost of the Workforce Reduction Program was $4,681,000 (1995 - NIL). The Program was partially 
financed by a loan of $2,000,000 from the Province of Ontario through the Ontario Financing Authority at 
an annual interest rate of 6.3%. The loan will be repaid in full, including interest, when the Authority 
receives its first appropriation of monies from the Ministry of Citizenship, Culture and Recreation for fiscal 
year 1997. As well, $2,198,000, was borrowed from the Capital Renewal Fund to be repaid in fuH, with 
accrued interest, in fiscal year 1997. 



PUBLIC ACCOUNTS, 1995-96 



2-47 



11. SPECIAL PURPOSE CAPITAL GRANTS 



Ministry of Citizenship, Culture and Recreation: 
Health and safety project 
Grants deferred from prior year 
Grants deferred to future year (note 5) 



1996 

($000's) 


1995 
($000's) 




267 

(259) 

? 


(78) 
718 

(267) 
373 



1 2. PENSION PLANS 

The Authority maintains non-contributory defined benefit pension plans, which cover substantially all of its 
employees. The plans provide pensions based on length of service and final average earnings. The Authority 
also maintains a defined contribution plan. 

Actuarial reports for the defined benefit plans have been prepared, based on projections of employees' 
compensation levels to time of retirement. The reports indicate the present value of the accrued pension 
benefits and the net assets available to provide for these benefits as at March 31, 1996. 

The defined contribution plan benefits and assets are indicated at market value as at March 31, 1996. 



Employee defined benefit plan 
Employee defined contribution plan 
Executive defined benefit plan 



Accrued 
pension 

benefits 


Pension 
fund assets 


$36,911,000 


$46,287,000 


$4,786,000 


$4,786,000 


$2,364,000 


$2,715,000 



Mision Expense 

he Authority's cash contributions to the plans was $348,000 (1995 contributions $413,000), and is included in 
aerating expenditures. 

he pension surplus of $397,000 (1995-$1 1,000 deficit) resulted from the accrual method of accounting for 
jnsion expense and is not available for use as operating funds by the Authority. 

ie deferred pension charge results from the cumulative difference between the surpluses recognized, amounts 
cpensed and the funding contributions. 



2-48 PUBLIC ACCOUNTS, 1995-96 



13. COMMITMENTS 



¥ 



The Authority has entered into leases covering transmission facilities, offices, warehouses and equipment. I' 
Future lease payments are as follows: 

Year ending March 31 ($000's) 

1997 3,789 

1998 1,631 

1999 178 

2000 48 

2001 Z — 

5,653 

2002 and beyond 52 

Total future lease payments 5.705 

The lease on the Authority's main location will expire in August, 1 997; the Authority is investigating space 
requirements thereafter. 

14. CHARITABLE STATUS 

The Authority has been approved by Revenue Canada as a registered charitable organization and may issue 
income tax receipts for contributions. 

15. INCOME TAXES 

As a Crown corporation of the Province of Ontario and a registered non-profit organization under the Income 
Tax Act, the Authority is exempt from income taxes. Accordingly, no provision for income taxes is made in 
the financial statements. 

16. COMPARATIVE FIGURES 

Certain comparative figures have been reclassified to conform to current year's presentation. 



PUBLIC ACCOUNTS, 1995-96 2-49 



TVONTARIO 
EMPLOYEES PAID $100,000 OR MORE IN 1995 



NAME POSITION SALARY TAXABLE 

PAID BENEFITS 

$ $ 

Bensimon, Jacques Manager Director 111,724 663 

French Programming Services 

Bowers, Peter G. General Manager and 123,948 1,926 

Chief Operating Officer 

Duprey, Donald Managing Director, 117,531 698 

English Programming Services 

Grant, Doug Creative Head, 106,310 632 

Current Affairs 

Hermdorf, Peter A. Chairman and Chief 130,556 5,691 

Executive Officer 

Paikin, Steve Project Officer II 132,500 453 

Roberts, William Director and Senior Advisor, 100,877 986 

International Relations 



Prepared under the Public Salary Disclosure Act, 1996 



Date: March 21, 1996 



2-50 



PUBLIC ACCOUNTS, 1995-96 



Office of the 

Provincial Auditor 

of Ontario 




Bureau du 

verificateur provincial 
de l'Ontario 



Box 105. 15th Floor. 20 Dundas Street West. Toronto. Ontario M5G 2C2 

B.P. 105. 15 e etage. 20. rue Dundas ouest. Toronto (Ontario) M5G 2C2 

(416) 974-9866 Fax: (416) 327-9862 



Auditor's Report 



To the Ontario Financing Authority 
and to the Minister of Finance 



I have audited the balance sheet of the Ontario Financing Authority as at March 31, 1996 and the 
statements of net income and retained earnings and changes in financial position for the year then ended. 
These financial statements are the responsibility of the Authority's management. My responsibility is to 
express an opinion on these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards require 
that I plan and perform an audit to obtain reasonable assurance whether the financial statements are free 
of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts 
and disclosures in the financial statements. An audit also includes assessing the accounting principles 
used and significant estimates made by management, as well as evaluating the overall financial statement 
presentation. 



In my opinion, these financial statements present fairly, in all material respects, the financial position of 
the Authority as at March 31, 1996 and the results of its operations and the changes in its financial 
position for the year then ended, in accordance with generally accepted accounting principles. 



£-/)4 /1/p^ 



Toronto, Ontario 
May 31, 1996 



Erik Peters, FCA 
Provincial Auditor 



PUBLIC ACCOUNTS, 1995-96 2-51 



Audited Financial Statements 

Responsibility for Financial Reporting 



The accompanying financial statements of the Ontario Financing Authority 
have been prepared in accordance with accounting principles generally 
accepted in Canada and are the responsibility of management. The 
preparation of financial statements necessarily involves the use of estimates 
based on management's judgement, particularly when transactions affecting 
the current accounting period cannot be finalized with certainty until future 
periods. The financial statements have been properly prepared within 
reasonable limits of materiality and in light of information available up to 
May 31, 1996. 

Management maintains a system of internal controls designed to provide 
reasonable assurance that the assets are safeguarded and that reliable 
financial information is available on a timely basis. The system includes 
formal policies and procedures and an organizational structure that provides 
for appropriate delegation of authority and segregation of responsibilities. 
An internal audit function independently evaluates the effectiveness of these 
internal controls on an ongoing basis and reports its findings to management 
and the Audit Committee of the Board of Directors. 

The Board of Directors, through the Audit Committee, is responsible for 
ensuring that management fulfils its responsibilities for financial reporting 
and internal controls. The Audit Committee meets periodically with 
management, the internal auditors, and the external auditor to deal with 
issues raised by them and to review the financial statements before 
recommending approval by the Board of Directors. 

The financial statements have been audited by the Provincial Auditor. The 
Provincial Auditor's responsibility is to express an opinion on whether the 
financial statements are fairly presented in accordance with generally 
accepted accounting principles. The Auditor's Report, which appears on the 
following page, outlines the scope of the Auditor's examination and opinion. 

On behalf of Management: 



Tony^Salerno 

Vice-Chair and Chief Executive Officer 



2-52 



PUBLIC ACCOUNTS, 1995-96 



ONTARIO FINANCING AUTHORITY 

Balance Sheet 



(in thousands of dollars) 



Assets 

Current assets 

Cash and temporary investments (note 2) 

Accounts receivable 

Receivable from the Province of Ontario 

Total current assets 

Fixed assets (note 4) 

Loans receivable 



Total Assets 



Corporate 


POSO 


Total 
March 31. 1996 


Total 
March. 31. 1 


$ 31.059 

2.131 

24.547 


20,368 

35,842 

2,221,330 


51,427 - 
37,973 
2,245,877 


S 16.792; 

35.125 

2,109,179 


$ 57,737 

971 
81,259 


2,277,540 
1,590 


2,335,277 

2,561 
81,259 


S 2,161,096 

2,783 
82,409 


S 139.967 


2,279,130 


2,419,097 


S 2,246,288 



Liabilities and Retained Earnings 

Current liabilities 

Accounts payable and accrued liabilities 
Short term notes payable to the Province 



3,218 



35,161 



Total liabilities and retained earnings 



See accompanying notes to financial statements 



Approved on behalf of the Board: 



S 139,967 2,279,130 



Micp^fi. L. Gouriey 




38.379 



Current portion of long term debt 


(note 5) 




461 


- 


461 


Funds on deposit 


(notes 3 & 6 iv) 




55,000 


1,797,279 


1.852,279 


Total current liabilities 


s 


58,679 


1,832,440 


1.891.119 


Long term debt 












Due to the Province of Ontario 


(note 5) 


s 


1,787 


- 


1.787 


Due to the Canada Pension Plan 


(note 5) 




79,021 


- 


79,021 


Funds on deposit 


(note 3) 




- 


422,743 


422,743 


Total liabilities 


$ 


139,487 


2,255,183 


2,394,670 


Retained earnings 






480 


23,947 


24,427 



2,419,097 



Tony Salerno 

Vice-Chair & Chief Executive Officer 



S 36,43' 

5<X 

LOU 

1,595,57* 





S 1,633,53: 

S 2,38 

79,02' 

518,20 



S 2,233, 14( 
13,141 



S 2,246,281 



PUBLIC ACCOUNTS, 1995-96 



2-53 



ONTARIO FINANCING AUTHORITY 



. Statement of Net Income and Retained Earnings 



(in thousands of dollars) 



Revenue 

Interest revenue 

Cost recovery from the Province 

Miscellaneous revenue 



Total revenues 



Expenditures 

Interest on short term debt 
Interest on long term debt 
Salaries, wages and benefits 
Administrative and general 
Amortization 



(note 7) 



Total expenditures 



Net Income for the period 

Retained earnings, beginning of period 



Retained earnings, end of period 



Corporate 


POSO 


Total 
March 31, 1996 


Total 
March 31, 1995 


$ 10,451 
7,713 


144,520 

947 

1,135 


154,971 
8.660 
1.135 


$ 


144,175 
7,691 
1,536 


$ 18,164 


146,602 


164,766 


$ 


153,402 


$ 2,394 

8,041 

5.751 

1,708 

254 


92,111 

30,341 

7,869 

4,437 

581 


94,505 

38,382 

13,620 

6,145 

835 


$ 


79,636 

40,476 

13,148 

6,994 


$ 18,148 


135,339 


153,487 


$ 


140,254 


S 16 
464 


11,263 
12,684 


11,279 
13,148 


S 


13,148 


$ 480 


23,947 


24,427 


$ 


13,148 



See accompanying notes to financial statements 



2-54 



PUBLIC ACCOUNTS, 1995-96 



ONTARIO FINANCING AUTHORITY 



Statement of Changes in Financial Position 



(in thousands of dollars) 



March 31, 1996 March 31, 1996 



Funds provided by (used in): 

Operating activities 

Net income for the period 

Adjustments to cash provided by operating activities: 

Amortization 

Increase in accounts payable and accrued liabilities 

Increase in accounts receivable 

Funds provided by operating activities 

Financing activities 

Increase in funds on deposit 
Decrease in indebtedness 

Funds provided by financing activities 

Investing activities 

Increase in receivable from the Province of Ontario 
Decrease in loans receivable 
Purchase of fixed assets 

Funds used in investing activities 



Net increase in cash and temporary investments during the period 
Cash and temporary investments at beginning of period 



11,279 

835 

1,942 

(2,848) 



S 13,148 



9,381 
(8,243) 



$ 


11,208 


$ 


14,286 


$ 


161,238 
(1,650) 


S 


54,210 
(1,440) 


$ 


159,588 


S 


52,770 


$ 


(136,698) 
1,150 
(613) 


$ 
$ 


(63,481) 

1,433 

(2,783) 


s 


(136,161) 


s 


(64,831) 


$ 


34,635 
16,792 


s 


2,225 
14,567 



Cash and temporary investments at end of period 



51,427 $ 16,792 



see accompanying notes to financial statements 



PUBLIC ACCOUNTS, 1995-96 



2-55 



Ontario Financing Authority 



OTES TO FINANCIAL STATEMENTS 

// tables are in thousands of dollars) 



ickground 



The Ontario Financing Authority (the "Authority") was established as an 
agency of the Crown, on November 15, 1993, under the authority of the 
Capital Investment Plan Act, 1993 (the "Act"). In accordance with the Act, 
the Authority's objects are: 

to assist public bodies and the Province of Ontario to borrow and 

invest money; 

to develop and carry out financing programs, issue securities, 

manage cash, currency and other financial risks; 

to provide such other financial services as are considered 

advantageous to the Province or any public body; 

to operate offices as provided under the Province of Ontario Savings 

Office Act, as agent for the Minister of Finance; and 

any additional objects as directed by the Lieutenant Governor in 

Council. 



In accordance with the provisions of the Act, the Authority is incorporated 
under the laws of Ontario. The Authority is exempt from federal and 
provincial income taxes under section 149(l)(d) of the Income Tax Act of 
Canada. 



)tel: 

gnificant Accounting 

■ties 



(i) General 

The financial statements are prepared in accordance with 
generally accepted accounting principles prescribed by the 
Canadian Institute of Chartered Accountants. 



(ii) Fixed assets 

Fixed assets are stated at cost Amortization is provided using the 
straight line method over the estimated useful life of the asset as 
listed below. Amortization is not taken in the year of acquisition. 



Furniture and equipment 
Computer hardware 
Leasehold improvements 



5 years 
3 years 
remaining life of lease 



(iii) Temporary Investments 

Temporary investments are stated at the lower of cost or market 
value. 



2-56 PUBLIC ACCOUNTS, 1995-96 



Ontario Financing Author* 



Note 2: Cash and temporary investments at March 31, are as follows: 

Cash and 

Temporary Investments 



1996 1995 



Cash $20,480 $16,792 

Temporary Investments 30,947 ^ 

S 51.427 $ 16.792 



lo 
i 



Note 3: The Authority operates the Province of Ontario Savings Office 

Province of Ontario (POSO). POSO accepts deposits from the general public, which form 

Savings Office part of the Consolidated Revenue Fund of the Province. 

At March 31, 1996, funds on deposit amounted to $2.2 billion 
(March 31, 1995 - $2.1 billion), composed of deposits held for less than one 
year of $1.8 billion (March 31, 1995 - $1.6 billion) and long-term deposits of 
$0.4 billion (March 31, 1995 - $0.5 billion). The average rate of interest paid 
to depositors in 1995-96 was 5.68% (year ended March 31, 1995 - 5.35%) 

Long-term funds on deposit with POSO (guaranteed investment certificates) a 
March 31, 1996 are as follows: 



)ti 



Year Ended 


Principal 


Effective Average 


March 31 


Maturing 


Interest Rate (%) 


1998 


$168,084 


7.18 


1999 


95,681 


6.77 


2000 


111,972 


8.24 


2001 


47.006 


7.08 


Total 


$422,743 











PUBLIC ACCOUNTS, 1995-96 



2-57 



Ontario Financing Authority 



Mote: 4 
Fixed Assets 



The balance of fixed assets, net of amortization is as follows: 



Cost as at 
March 31, 1996 
Corp. POSO 



Amortization 
Corp. POSO 



Net 

Balance 

March 31, 1996 March 31, 1995 



furniture and equipment $ 112 
Computer hardware 1,087 

Leasehold improvements 26 



$ 867 

273 

1.031 

$2.171 



$ 20 

232 

2 



$159 

82 

340 

S581 



$ 800 

1,046 

715 

$2.561 



$ 895 
942 
946 

$2.783 



•tote: 5 

)ntario Municipal 

mprovement 

:orporation (OMIC) 



In accordance with the Capital Investment Plan Act, 1993, the Ontario 
Municipal Improvement Corporation (OMIC) ceased to exist and its 
assets and liabilities were transferred to the Authority on November 15, 
1993. OMIC received loans from the Canada Pension Plan (CPP) and 
the Province that it used to make loans to municipalities and school boards 
under the same terms as its debt. 



The terms of the long-term debt due to CPP and to the Province at 
March 31, 1996 are as follows: 



Year Ended 


Principal 


Effective Average 


March 31 


Maturing 


Interest Rate (%) 


1997 


$ 461 


12.02 


1998 


325 


12.65 


1999 


318 


13.06 


2000 


319 


13.38 


2001 


329 


13.51 


1-5 years 


1,752 




6-20 years 


79.517 


9.61 


Total 


$ 81.269 





2-58 



PUBLIC ACCOUNTS, 1995-96 



Ontario Financing Authority 



Note: 6 
Related Party 
Transactions 



(i) The Province 

Advances from the Province to the Authority were made under two 
credit facilities of $1.6 billion and $3.5 billion'each. Repayments of advances under 
each of the facilities can be made in whole or in part at any time provided that they 
are fully repaid by January 31, 1996 and August 31, 1996 respectively. The second 
facility can be used as a revolving credit line, allowing for successive advances of 
money to be repaid under the loan. All advances made under either facility bear 
interest at the 90 day Province of Ontario Treasury Bill rate, reset every 90 days. 
(March 31, 1996 - 5.086%; March 31, 1995 - 8.233%). Advances described in 
paragraphs (ii) and (iii) below were made under these credit facilities. As of March 
31, 1996, advances under the first credit facility had been repaid. 

(ii) Loan-Based Capital Advances 

The Authority, functioning as an intermediary, received funds from the Province and 
advanced funds to capital corporations; universities, colleges, school boards and 
hospitals ("USH sector"); and others, the repayment of which was to be financed 
from the Province. When the Authority received payments from these entities it 
forwarded them to the Province. These transactions, undertaken by the Authority, 
are not reflected in these financial statements. 

On October 11, 1995, the Management Board of Cabinet decided to terminate 
practices related to loan-based financing and to convert the remaining loan-based 
capital advances for 1995-96 to grants, effective on or about December 1, 1995. 
As a result, advances from the Province to the Authority and from the Authority to 
USH sector entities and capital corporations for purposes of loan-based financing 
were either forgiven and released or repaid to the Authority. 



Amounts released 
on or about 
December 1, 1995 



Outstanding 
at March 31, 
1995 



Ontario Clean Water Agency 

Ontario Transportation Capital Corporation 

Ontario Realty Corporation 

Ontario Science Centre 

Ontario Legal Aid Plan 

Universities, Colleges, School Boards and 
Hospitals 



$ 431,064 $ 279,92 

1,625,329 936,915 

891,913 767,357 

4,559 

10,00C 

1.388.257 1-119.198 

$ 4.341.122 $ 3113.395 



Metro Toronto Convention Centre - repaid 
to the Authority in April, 1996 



75000 * 22.443 



PUBLIC ACCOUNTS, 1995-96 2-59 

Ontario Financing Authority 



(iii) Lending to Related Parties 

Acting as agent for the Province, the Authority provides financing to various public 
bodies, the repayment of which is expected from third party sources. The funds for 
these loans are borrowed from the Province. These transactions are not reflected in 
these financial statements. 

The following amounts represent funds advanced by the Authority, including 
capitalized interest and financing costs to March 31: 

1996 1995 

Ontario Transportation Capital 
Corporation - Hwy 407 
Metro Toronto Convention Centre 
Humber College 



$ 684,418 


$194,358 


7,345 


- 


6,002 


5,520 



$ 697,765 $199,878 



(iv) Investing for Related Parties 

In the normal course of operations, the Authority provided investment management 
services to the Ontario Clean Water Agency ("OCWA") in 1995-96, managing funds 
in the range of $13 million to $74 million on their behalf. Funds held on deposit on 
behalf of OCWA at March 31, 1996 amounted to $55 million (March 31, 1995 - $25 
million). 

(v) Other 

Ontario Transportation Capital Corporation and Ontario Clean Water Agency are 
capital corporations incorporated under the "Capital Investment Plan Act". A capital 
corporation is an agent of the Province. The Board of Directors, the Chair and Vice- 
Chair of the Board are appointed by the Lieutenant Governor in Council. 

The Metro Toronto Convention Centre Corporation (MTCC) is a Crown agency of 
the Province within the meaning of the "Crown Agency Act". The majority of 
directors on the MTCC board is appointed by the Lieutenant Governor in Council. 

Humber College is a Schedule in agency of the Province of Ontario. The College's 
Board of Governors is appointed by the Ontario Council of Regents, which in turn is 
appointed by the Lieutenant Governor in Council. 



2-60 



PUBLIC ACCOUNTS, 1995-96 



Ontario Financing Authot 



Note 7: 
Pension Plan 



The Authority provides pension benefits for its employees through 
participation in two pension plans of the Ontario Public Service established by the 
Province of Ontario: the Ontario Public Service Employees' Union Pension Plan anc 
the Public Service Pension Plan. 



The Authority's contributions related to the pension plans for the year was $299,755. 
(March 31, 1995 - $326,000). 

Salaries, wages and benefits are paid by the Province and charged to the Authority. 



Note 8: 

Comparative 

figures. 



Certain of the comparative figures have been reclassified to conform with the 
current year presentation 



PUBLIC ACCOUNTS, 1995-96 2-61 



Ontario Realty Corporation 



Audited Financial Statements for the year ended 
March 31, 1996 were not available at date of printing. 



2-62 PUBLIC ACCOUNTS, 1995-96 



Office of the \jdip- Bureau du 

Provincial Auditor ~ ^3» 3? verificateur provincial 

of Ontario iSfilfSpS. de l'Ontario 



Box 105, 15th Floor, 20 Dundas Street West, Toronto, Ontario M5G 2C2 

B.P. 105, 15 e etage, 20, rue Dundas ouest, Toronto (Ontario) M5G 2C2 

(416) 974-9866 Fax: (416) 327-9862 



Auditor's Report 



To the the Minister of Education and Training 

I have audited the balance sheet and the statement of accumulated excess of revenues over expenditures 
of the Ontario Training and Adjustment Board as at March 31, 1996 and the statement of operations for 
the year then ended. These financial statements are the responsibility of the Board's management. My 
responsibility is to express an opinion on these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards require 
that I plan and perform an audit to obtain reasonable assurance whether the financial statements are free 
of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts 
and disclosures in the financial statements. An audit also includes assessing the accounting principles 
used and significant estimates made by management, as well as evaluating the overall financial statement 
presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial position of 
the Board as at March 31, 1996, and the results of its operations for the year then ended in accordance 
with generally accepted accounting principles. 



^ 



&k /vfcS> 



Toronto, Ontario Erik Peters, FCA 

June 12, 1996 Provincial Auditor 



PUBLIC ACCOUNTS, 1995-96 



2-63 



)NTARIO TRAINING AND ADJUSTMENT BOARD 



. 



balance Sheet 

vs at March 31, 1996 



ssets 

ash and short-term investments 

ccounts receivable 
Ministry of Education and Training 
Grants recoverable 
Other 

repaid expenses 



abilities 

xounts payable and accrued charges 

^cumulated Excess of Revenues Over Expenditures 

cumulated excess appropriated for sectoral agreements (Note 1c) 
alance, end of year 



»e accompanying notes to financial statements. 



i behalf of the Board: 




r^2u 



1996 

(SOOO's) 



29,009 



8 .91 6 



46.676 



27,489 



2,000 
17.187 



46.676 



Sante Mauti 
Acting Chief Executive Officer 



1995 

;$000'S) 



8,937 



- 


316 


8,000 


4,879 


751 


483 



18,9 7 5 



33590 



15,063 



10,963 
7.564 



Doug Holder 
Vice-President, Corporate Resources 



2-64 PUBLIC ACCOUNTS, 1995-96 



ONTARIO TRAINING AND ADJUSTMENT BOARD 

Statement of Operations 

For the Year Ended March 31, 1996 



Revenues 



Expenditures by Business Function (See Schedule 1) 

Employment preparation 

Apprenticeship 

Foundation skills training 

Programs for employed workers 

Adjustment programs 

Adult training 

Corporate functions 

Local board development and support 



Add provision for restructuring charges (Note 2c) 
Less grant recoveries relating to the prior period 



Excess of revenues over expenditures (expenditures over revenues) 

See accompanying notes and schedule to financial statements. 



1996 19 

($000's) ($000 



Ministry of Education and Training 439,031 444,8 
Other 3,406 . 2J 



442.437 4485 



178,999 


166,7 


76,391 


78,7 


62,056 


68,9 


59,945 


61,5 


29,489 


29,5 


17,055 


31;! 


9,597 


11.7 


2.995 


5.6 


436,527 


454,9 


5,250 




_ 


(6.1 


441.777 


448.7 


660 


(2 



PUBLIC ACCOUNTS, 1995-96 



2-65 



TARIO TRAINING AND ADJUSTMENT BOARD 



ilysis of Expenditures 
the Year Ended March 31, 1996 



Schedule 1 











Program 










Salaries 




Development 










and 


Information 


and Delivery 








Grants 


Benefits 


Technology 


Services 


Other 


Total 




(SOOO's) 


(SOOO's) 


($000's) 


(SOOO's) 


(SOOO's) 


(SOOO's) 


loyment preparation 


174,930 


3.314 


341 


287 


127 


178.999 


enticeship 


60,732 


11,338 


459 


3,163 


699 


76.391 


idation skills training 


59,844 


1,297 


49 


809 


57 


62,056 


rams for employed workers 


58,502 


1.222 


96 


74 


51 


59,945 


stment programs 


27.314 


1.706 


87 


314 


68 


29,489 


: training 


17,055 


- 


- 


- 


- 


17,055 


orate functions 


- 


6.203 


1.156 


195 


2.043 


9,597 


I board development and support 


1,674 


887 


75 


5 


354 


2,995 


sion for restructuring costs (Note 2c) 


- 


5,250 


- 


- 


- 


5.250 


400,051 


31,217 


2,263 


4,847 


3.399 


441.777 



accompanying notes to financial statements. 



2-66 PUBLIC ACCOUNTS, 1995-96 



ONTARIO TRAINING AND ADJUSTMENT BOARD 

Statement of Accumulated Excess of Revenues Over Expenditures 
As at March 31, 1996 



1996 1995 

($000's) ($000's) 

Balance, beginning of year 7,564 18,746 

Add current year excess of revenues over expenditures 

(expenditures over revenues) 660 (219; 

Change in Appropriation for Sectoral Agreements (Note 1c) 8.963 MO. 963 

Balance, end of year 17.187 7.564 



See accompanying notes to financial statements. 



PUBLIC ACCOUNTS, 1995-96 2-67 



NTARIO TRAINING AND ADJUSTMENT BOARD 

otes to Financial Statements 
larch 31, 1996 



ATURE OF OPERATIONS AND DISSOLUTION 

The Ontario Training and Adjustment Board (OTAB) was established as a corporation without share capital on 
September 1, 1993 with the proclamation of the Ontario Training and Adjustment Board Act. 

OTAB is an agency of the Ontario government established to administer training and adjustment programs. 
OTAB develops policies and programs and funds the delivery of its services through a broad network of 
community-based delivery agents. Prior to the establishment of OTAB, these training and adjustment 
programs were administered by a number of government ministries. 

On March 20, 1996, the Ontario government decided to dissolve OTAB and transfer responsibilities for 
program management to the Ministry of Education and Training by June 30, 1996. The governing Board was 
dissolved effective April 17, 1996. Repeal of the Ontario Training and Adjustment Board Act is expected in 
the Fall of 1996. 



SIGNIFICANT ACCOUNTING POLICIES 

These financial statements are prepared in accordance with generally accepted accounting principles as 
prescribed by the Canadian Institute of Chartered Accountants. The significant accounting policies are 
summarized as follows: 

(a) Accrual Accounting 

Revenues are recorded in the period in which OTAB is entitled to receive them. Expenditures are 
recorded in the period incurred. Grants to delivery agents are based on contracts having various terms, 
conditions and periods of commitment. Payments are made either based on pre-approved budgets and 
cash flow forecasts with final settlements made once actual expenditures are known, or on claims 
submitted for actual expenditures incurred for services provided. 

(b) Fixed Assets 

As is currently generally accepted for not-for-profit public sector entities, fixed assets are charged to 
expenditures in the period of acquisition. 

(c) Appropriation for Sectoral Agreements 

Prior to the 1994/95 fiscal year, OTAB and its predecessor ministries entered into sectoral agreements 
which required OTAB to make matching contributions up to certain maximum levels by March 31, 1996. 
The appropriation for Sectoral Agreements was established in the 1994/95 fiscal year to enable OTAB to 
meet the funding requirements of these agreements. 



2-68 PUBLIC ACCOUNTS, 1995-96 



ONTARIO TRAINING AND ADJUSTMENT BOARD 

Notes to Financial Statements 
March 31, 1996 



(c) Appropriation for Sectoral Agreements (cont'd) 

During fiscal 1995/96 $7.8 million in matching contributions were made by OTAB and $3.1 million 
remained unused on the expiry of certain agreements. However, some agreements were extended to June 
30, 1996, requiring OTAB to match additional contributions of up to $2.0 million after March 31, 1996. 
Accordingly, $8.9 million of the appropriation was returned to the Accumulated Excess of Revenues 
Over Expenditures. 

2. RELATED PARTY TRANSACTIONS 

(a) Sources of Funding 

Almost all of OTAB's funding comes from the Province of Ontario through grants from the Ministry of 
Education and Training. 

The Government of Ontario may order OTAB to pay into the Consolidated Revenue Fund any money 
that is surplus to OTAB's requirements. Due to the planned transfer of OTAB's business activities to the 
Ministry of Education and Training effective June 30, 1996, it is anticipated that any residual funds will 
be transferred to the Province's Consolidated Revenue Fund. 

(b) Service Agreements 

Certain services valued at approximately $4.7 million (1994 - $4.0 million) were provided at no cost to 
OTAB by the provincial government and are not reflected in the Statement of Operations. These services 
included internal audit, most building leases, some human resources services, and freedom of informatioi 
co-ordination. 

(c) Provision for Restructuring Charges 

In preparation for OTAB's activities being transferred to the Ministry of Education and Training, 
restructuring plans were initiated. The program restructuring plans include the downsizing of OTAB's 
staff with related severance costs, estimated to be $5,250 million, being charged to operations. 

(d) Pension Plan 

OTAB provides pension benefits for all permanent employees through participation in the Public Service 
Pension Fund (PSPF) and the Ontario Public Service Employees' Pension Fund (OPSEU Pension Fund) 
established by the Province of Ontario. 

The Ontario Public Services Employees ' Union Pension Act, 1994 provides for a reduction of the 
employer's contributions to the PSPF and the OPSEU Pension Fund for each of the three fiscal years 
1995-1997. Consequently, OTAB's pension contribution was reduced by approximately $ 1 .695 million 
(1995 -$1,695 million). 



PUBLIC ACCOUNTS, 1995-96 2-69 



ONTARIO TRAINING AND ADJUSTMENT BOARD 

otes to Financial Statements 
arch 31, 1996 



(d) Pension Plan (cont'd) 

OTAB's share of contributions related to the pension plans during the year was approximately $2,436 
million (1995 - $2,152 million). This amount includes current contributions of approximately $1,595 
million (1995 - $1,440 million) and payments of approximately $841,000 (1995 - $712,000) required to 
cover OTAB's share of the Plans' estimated unfunded liabilities based on an evaluation as at January 1, 
1990. 

OTAB's share of PSPF and OPSEU Pension Fund contributions, net of the Ontario Public Services 
Employees ' Union Pension Act reduction, is included in Salaries and Benefits in Schedule 1 : Analysis of 
Expenditures. 



2-70 PUBLIC ACCOUNTS, 1995-96 



Chartered Accountants 

Member Firm of 

Grant Thornton International 



Doane Raymond Associates 



Auditors' Report 



To the Members of 

The St. Lawrence Parks Commission, The Minister of Economic 

Development, Trade and Tourism and The Provincial Auditor 



Pursuant to the St. Lawrence Parks Commission Act which provides that the St. Lawrence Parks 
Commission, an Agency of the Crown, shall be audited by the Provincial Auditor or an auditor 
designated by the Lieutenant Governor in Council, we have audited the balance sheet of 
The St. Lawrence Parks Commission as at March 31, 1996 and the statements of general fund 
operations and capital fund operations for the year then ended. These financial statements are the 
responsibility of the Commission's management. Our responsibility is to express an opinion on 
these financial statements based on our audit. 

We conducted our audit in accordance with generally accepted auditing standards. Those 
standards require that we plan and perform an audit to obtain reasonable assurance whether the 
financial statements are free of material misstatement. An audit includes examining, on a test basis, 
evidence supporting the amounts and disclosures in the financial statements. An audit also includes 
assessing the accounting principles used and significant estimates made by management, as well as 
evaluating the overall financial statement presentation. 

In our opinion, these financial statements present fairly, in all material respects, the financial position 
of the Commission as at March 31, 1996 and the results of its operations and the changes 
in its financial position for the year then ended in accordance with the accounting principles as 
disclosed in Note 2 to the financial statements. 

The accounts for the year ended March 31 , 1 995, shown for comparative purposes, were reported 
on by other auditors. 



IjCttMJL HOMrVyUQAA^ //^OCaxUg 



Chartered Accountants 

Ottawa 

May 16, 1996 



PUBLIC ACCOUNTS, 1995-96 



2-71 



The St. Lawrence Parks Commission 
Balance Sheet 

March 31, 1996 

(in thousands of dollars) 



ASSETS 

Current assets 
Cash 

Accounts receivable 
Inventory 
Prepaid expenses 

Fixed assets (Note 3) 



LIABILITIES AND FUND BALANCES 

Current liabilities 
Accounts payable 
Accrued liabilities 
Due to the Province of Ontario 
Unearned revenue 



Operating fund balance 
Capital fund balance 



1996 


1995 


$ 


$ 


3,582 


2,928 


56 


161 


254 


268 


16 


11 


3,908 


3,368 


80 


67 


3,988 


3,435 


257 


778 


1,574 


1,603 


— 


566 


51 


20 


1,882 


2,967 


2,071 


414 


35 


54 


2,106 


468 


3,988 


3,435 







The accompanying notes are an integral part of the financial statements. 



On behalf of the Commission, 




ember 



, Member 



2-72 



PUBLIC ACCOUNTS, 1995-96 



The St. Lawrence Parks Commission 
General Fund Operations 

year ended March 31 , 1 996 
(in thousands of dollars) 



Revenue 

Provincial government operating funding 

Entrance fees 

Gross profit from retail operations (Note 5) 

Campsite permits 

Investment income 

Concession rentals 

Miscellaneous 

Golf equipment rentals 

Marina docking and storage 

Intra— ministry recoveries 

Expenditures 

Salaries, wages and benefits 

Services 

Supplies and equipment 

Transportation and communication 

Miscellaneous 

Net income 

Operating fund balance, beginning of year 

Operating fund balance, end of year 



1996 


1995 


$ 


$ 


7,763 


7,884 


2,775 


2,690 


684 


762 


736 


634 


312 


328 


293 


264 


274 


127 


131 


95 


86 


81 


36 


43 


13,090 


12,908 


8,630 


9,047 


1,635 


1,470 


928 


1,086 


182 


233 


58 


34 


11,433 


1 1 ,870 


1 ,657 


1,038 


414 


(624) 


2,071 


414 



The accompanying notes are an integral part of the financial statements. 



PUBLIC ACCOUNTS, 1995-96 2-73 



The St. Lawrence Parks Commission 
Capital Fund Operations 

year ended March 31 , 1 996 
(in thousands of dollars) 



Revenue 

Capital funding (Note 2) 

Expenditures 

Acquisition of capital assets 
Major repairs of structures/facilities 
Major repairs of machinery/equipment 

Excess (deficiency) of revenue over expenditures 
Capital fund balance, beginning of year 

Capital fund balance, end of year 



1996 1995 



$ 


$ 


927 


2,409 


544 
261 
141 


1,498 

848 

9 


946 


2,355 


(19) 
54 


54 


35 


54 



The accompanying notes are an integral part of the financial statements. 



2-74 PUBLIC ACCOUNTS, 1995-96 



The St. Lawrence Parks Commission 
Notes to Financial Statements 

March 31 , 1 996 

(amounts in thousands of dollars) 



1 - GOVERNING STATUTES AND NATURE OF OPERATIONS 

The St. Lawrence Parks Commission, a Provincial Corporation without share capital and Crown 
Agency, is subject to and governed by an Ontario statute, The St. Lawrence Parks Commission Act. 
The Commission operates several parks, historical sites and other facilities in Eastern Ontario, 
including Upper Canada Village and Fort Henry, intended to provide tourism and recreation 
opportunities to both residents of and visitors to the Province. 



2 - SIGNIFICANT ACCOUNTING POLICIES 

Accounting principles 

The financial statements have been prepared by management in accordance with significant 
accounting policies disclosed hereunder. Because the precise determination of many assets and 
liabilities is dependent upon future events, the preparation of financial statements for a period 
necessarily involves the use of estimates and approximations which have been made using careful 
judgement. The more significant accounting policies are as follow: 

Accrual basis 

The Commission follows the accrual basis of accounting except for vacation pay, for which the 
Commission accrues only the estimated cash payout it expects to incur during the next twelve 
months. The accrual basis of accounting recognizes revenues as they become available and 
measurable; expenditure is recorded when a legal obligation arises as a result of receipt of goods 
and services. 

Inventory 

Inventory, consisting primarily of goods for resale, is valued at the lower of average cost and net 
realizable value. 

Capital assets and related funding 

Capital assets, including land, acquired before April 1, 1994 are carried at a $1 nominal value. 
All capital assets acquired after March 31 , 1 994 are capitalized at cost, less any related grant 
funding. 

During the year ended March 31, 1996, capital expenditures totalled $992,000 ($2,444,000 in 
1995) of which $946,000 ($2,355,000 in 1995) was funded by grant. The remaining $46,000 
($89,000 in 1995) was capitalized. 

Capital funding is reflected as related expenditures are incurred. During the year ended 
March 31, 1996, capital funding received totalled $927,000 ($2,409,000 in 1995) of which 
$946,000 ($2,355,000 in 1995) was applied to reduce the cost of capital assets. Unexpended 
cumulative balances of $35,000 ($54,000 in 1995), subject to contingent rebate to the Province of 
Ontario, are carried forward to subsequent years. 



PUBLIC ACCOUNTS, 1995-96 



2-75 



The St. Lawrence Parks Commission 
Notes to Financial Statements 

March 31, 1996 

(amounts in thousands of dollars) 



2 - SIGNIFICANT ACCOUNTING POUCIES (Continued) 

Capital assets are depreciated over their estimated useful lives on a straight-line basis at rates 
set out below: 



Tools 

Computer systems 

Electronic equipment 

Implements 



10-33.3% 
25 - 33.3% 
25 - 50% 
10 -20% 



Vacation pay 

The Commission only accrues vacation pay expected to be paid out within one year of 
termination of employment Unaccrued vacation entitlement owing as at March 31, 1996 is 
$241 ,000 ($1 75,000 in 1 995). 

Severance accrual 

Classified employees with more than five years continuous service are entitled to one week of 
severance for each year of service, up to a maximum of six months pay, at the end of 
employment; whether at normal retirement, termination, or resignation. Unclassified employees 
with more than five seasons of continuous service are entitled to such payment only if terminated 
by the employer. The Commission has accrued the obligation owing to classified employees, in 
the amount of $792,000 ($919,000 in 1995). Any potential obligation for unclassified employees 
is recorded only upon termination. 



FIXED ASSETS 



Tools 

Computer systems 

Electronic equipment 

Implements 



Fools 

Computer systems 

Electronic equipment 

mplements 



1996 




Accumulated 




Cost 
$ 


depreciation 
$ 


Net 
$ 


8 

114 

4 

9 


3 

46 

2 

4 


5 

68 

2 

5 


135 


55 


80 


1995 




Accumulated 




Cost 
$ 


depreciation 
$ 


Net 
$ 


8 

68 

4 

9 


2 

17 

1 

2 


6 

51 

3 

7 


89 


22 


67 



2-76 PUBLIC ACCOUNTS, 1995-96 



The St. Lawrence Parks Commission 
Notes to Financial Statements 

March 31, 1996 

(amounts in thousands of dollars) 



4 - PENSION PLAN 

The Commision provides pension benefits for substantially all its permanent and some seasona 
employees, through participation in the Public Service Pension Fund (PSPF) and the Ontario Public 
Service Employees' Pension Fund (OPSEU Pension Fund) established by the Province of Ontario. 
An assessment for a net $56,100 share of contributions to the Fund was made by the Province for 
1996 ($Nil in 1995). 



5- GROSS PROFIT FROM RETAIL OPERATIONS 

Retail gross profit is comprised of: 



1996 1995 



$ $ 

Retail operations 

Sale of souvenirs, merchandise, etc. 1 ,441 1 ,420 
Cost of goods sold 757 658 



Gross profit from retail operations 684 762 



6 - REMUNERATION OF APPOINTEES 

Total remuneration of Members of the Commission was $27,400 ($23,000 in 1995). 



7 - CONTINGENCIES 

The Commission has outstanding litigation and claims in dispute as at March 31 , 1 996, the outcome 
of which are not readily determinable. The cost of settling these claims, if any, will be charged to 
expenditures in the year of eventual determination. 



8 - OTHER INFORMATION 

Statement of Changes in Financial Position 

A statement of changes in financial position has not been prepared since it would not provide any 
additional useful information to the readers of the financial statements. 

Comparative Figures 

Certain comparative figures have been reclassified to conform with the presentation adopted in the 
current year. 



> 



PUBLIC ACCOUNTS, 1995-96 



2-77 



Office of the 

Provincial Auditor 

of Ontario 




Bureau du 

verificateur provincial 
de l'Ontario 



Box 105, 15th Floor, 20 Dundas Street West, Toronto, Ontario M5G 2C2 

B.P. 105, 15 e etage, 20, rue Dundas ouest, Toronto (Ontario) M5G 2C2 

(416) 974-9860 Fax: (416) 327-9862 



3£»'l 



Auditor's Report 



To the Minister of Environment and Energy 

I have audited the statement of financial position of the Interim Waste Authority Ltd. as at March 31, 
1996 and the statements of expenses and changes in financial position for the year then ended. These 
financial statements are the responsibility of the Authority's management. My responsibility is to 
express an opinion on these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards require 
that I plan and perform an audit to obtain reasonable assurance whether the financial statements are free 
of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts 
and disclosures in the financial statements. An audit also includes assessing the accounting principles 
used and significant estimates made by management, as well as evaluating the overall financial statement 
presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial position of 
the Authority as at March 31, 1996 and the results of its operations and the changes in its financial 
position for the year then ended in accordance with generally accepted accounting principles. 



Toronto, Ontario 
May 30, 1996 



K.W. Leishman, CA 
Assistant Provincial Auditor 



2-78 



PUBLIC ACCOUNTS, 1995-96 



ASSETS 



Interim Waste Authority Ltd. 

Statements of Financial Position 

as at March 31, 1996 and 1995 



1995/96 



1994/95 



Current Assets 
Cash on Hand and in Bank 
Prepaid Expenses 
Loans Receivable 
Capital Assets (Note 3) 



$1,641,443 


$3,202,724 





$46,828 





$52,771 





$96,907 


$1,641,443 


$3.399.230 



LIABILITIES, SHARE CAPITAL AND ACCUMULATED COSTS OF DEVELOPMENT 
Current Liabilities 



Accounts Payable and Accrued Liabilities (Note 4) 
Current Amount due to the Province of Ontario 

(Notes 5 and 7) 

Long Term Liabilities 

Amount due to the Province of Ontario 

Share Capital and Accumulated Costs of Development 

Share Capital - 

Authorized and Issued - 10 Common Shares 
Shareholder's Additional Paid in Capital 
Accumulated Costs of Development 



$15,809 
$1,579,119 



$10 
$100,893,485 
($100,846,980) 



$1,073,439 



$93,758,893 



$10 



($91.433.112) 

$3 .399.230 



The accompanying notes to financial statements are an integral pan of these statements. 



Approved by the Liquidator of the Interim Waste Authority 
Genest, Murray, DesBrisay and Lamek 



PUBLIC ACCOUNTS, 1995-96 




2-79 


For the 


Interim Waste Authority Ltd. 

Statements of Expenses 
years ended March 31, 1996 and 1995 








1995/96 


1994/95 




Operating Costs 

Technical Consulting Fees 

Public Consultation Costs 

On-site Hydrogeological Examination Costs 

Participant Funding Costs 

Legal Fees 

Project Insurance Costs 


$511,989 

$216,313 
($78,680) 
$115,741 
$91,076 


$11,795,451 

$515,148 

$1,166,782 

$1,667,037 

$271^71 

$210,583 





^ministration Costs(Nbte 6) 

Salaries and Benefits 

Transportation & Communication 

Services 

Supplies & Equipment 

Depreciation 



$856,439 



$393,949 
$14,751 
$1,259,967 
$1,231 
$96,907 



$1,065,602 
$43,717 

$53,012 
$34,128 



$15,626,572 



$907,284 



$1,766,805 



$2,103,743 



•evelopment Costs 



$2,623,244 



$17,730,315 



inancing Costs (Note 5) 

Interest on Amount due to the Province of Ontario 



$6,790,624 



$5,584,117 



Expenses this yean 



$ 9,413,868 



$23,314,432 



accumulated Development Costs 

During the year 
Beginning Of The Year 



$2,623,244 
$80,929,098 



$17,730,315 
$63,198,783 



End of year: 



$83,552,342 



$80,929,098 



accumulated Financing Costs 
During The Year 
Beginning Of The Year 



$6,790,624 
$10,504,014 



$5,584,117 
$4,919,897 



End of year: 



$17,294,638 



$10,504,014 



he accompanying notes are an integral part of these statements. 



2-80 PUBLIC ACCOUNTS, 1995-96 



Interim Waste Authority Ltd. 

Statements of Changes in Financial Position 

For the years ended March 31, 1996 and 1995 



1995/96 1994/95 



Cash Provided By (Used in) 



Operations 

Costs of Development 

Item Not Affecting Cash - Depreciation 

Changes in Non-cash Working Capital Items 

Investing 

Additions to Fixed Assets 

Financing 

Additional Paid in Capital 

from the Province of Ontario 
Amount due to the 

Province of Ontario 



Increase(Decrease) in Cash 

Cash 

Beginning of Year 
End of Year 



The accompanying notes are an integral part of these statements. 



($9,413,868) 
$96,907 
($958,031) 
($10,274,992) 


($23,314,432) 
$34,128 
($3,858,337) 
($27,138,641) 


$0 


($14,318) 


$100,893,485 


$0 


($92,179,774) 
($8,713,711) 


$30,069,258 
$30,069,258 


($1,561,281) 


$2,916,299 


$3,202,724 
$l T 641 f 443 


$286,425 
$3,202,724 



PUBLIC ACCOUNTS, 1995-96 2-81 



Interim Waste Authority Ltd. 

NOTES TO FINANCIAL STATEMENTS 

MARCH 31, 1996 AND 1995 



PURPOSE OF THE CORPORATION 

The Interim Waste Authority Ltd. ("the Corporation"), incorporated under the Ontario Business Corporations Act on May 
10, 1991, was established to search for, select and establish three solid waste landfill sites to meet the needs of the Regional 
Municipalities of Peel, Durham, and the Regional Municipality of York and the Municipality of Metropolitan Toronto. The 
three selected sites were announced in November 1993. 

The sole shareholder is the Minister responsible for the Interim Waste Authority Ltd. 

On July 5, 1995, the Interim Waste authority Ltd. was dismantled by the newly elected provincial government. On March 
31, 1996, the Interim Waste Authority Ltd. was voluntarily wound up. 

SIGNIFICANT ACCOUNTING POLICIES 
Basis of Accounting and Presentation 

These financial statements have been prepared by management in accordance with generally accepted accounting principles. 

Capital Assets 

Capital Assets are recorded at cost and are depreciated on a declining-balance basis, over their estimated useful lives, as 
follows: 

MOTOR VEHICLES 30% PER ANNUM • 

OFFICE EQUIPMENT 30% PER ANNUM 

OFFICE FURNITURE 20% PER ANNUM 

LEASEHOLD IMPROVEMENTS STRAIGHT LINE OVER THE LIFE OF THE LEASE 

Depreciation is provided for half a year on capital asset additions during the year. 

CAPITAL ASSETS 

Due to the dismantling of the IWA, all fixed assets were transferred to the Ministry of Environment and Energy for 
compensation of $ 1 . 

4. FUTURE COMMITMENTS 

The law firm of Genest Murray DesBrisay Lamek ("the firm"), was appointed as liquidator of the corporation effective 
March 3 1, 1996. Funds totalling $300,000 were placed in trust with the firm to pay any future costs associated with the 
Interim Waste Authority Ltd. This amount has been charged to the statement of expenses. 

5. AMOUNTS DUE TO THE PROVINCE OF ONTARIO 

Concurrent with the windup of the Interim Waste Authority Ltd., an Order-in-Council was signed that forgave the amount 
due to the Province of Ontario. The amount forgiven has been included in Additional Paid in Capital. 



2-82 PUBLIC ACCOUNTS, 1995-96 






Interim Waste Authority Ltd. 

NOTES TO FINANCIAL STATEMENTS 

MARCH 31, 1996 AND 1995 



6. RELATED PARTY TRANSACTIONS 

The Corporation receives human resources and other services from certain Province of Ontario ministries. In additior 
majority of employees of the Corporation have been seconded from other ministries on a temporary basis. Included ii 
Corporation's expenses are amounts paid for these services, which approximate the actual costs to the various ministr 



7. SUBSEQUENT EVENT 

On April 19, 1996, $1,579.1 19 was paid by the Interim Waste Authority Ltd. to the Ontario Minister of Finance as a r 
contributed capital. A final settlement of any residual balance in the corporate bank account will be made at a later da 



ii 



PUBLIC ACCOUNTS, 1995-96 



2-83 



Office of the 

Provincial Auditor 

of Ontario 




Bureau du 

verificateur provincial 
de l'Ontario 



Box 105. 15th Floor. 20 Dundas Street West. Toronto. Ontario M5G 2C2 

B.P. 105, 15 e etage. 20. rue Dundas ouest. Toronto (Ontario) M5G 2C2 

(416) ggj5gg[ Fax:(416)327-9862 



ditor's Report 



the Northern Ontario Heritage Fund Corporation 

I to the Minister of Natural Resources, Northern Development and Mines 



ive audited the balance sheet of the Northern Ontario Heritage Fund Corporation as at March 31, 1996 
the statements of operations and cash flows for the year then ended. These financial statements are 
responsibility of the Corporation's management. My responsibility is to express an opinion on these 
mcial statements based on my audit. 

>nducted my audit in accordance with generally accepted auditing standards. Those standards require 
1 1 plan and perform an audit to obtain reasonable assurance whether the financial statements are free 
naterial misstatement. An audit includes examining, on a test basis, evidence supporting the amounts 
disclosures in the financial statements. An audit also includes assessing the accounting principles 
d and significant estimates made by management, as well as evaluating the overall financial statement 
sentation. 

ny opinion, these financial statements present fairly, in all material respects, the financial position of 
Corporation as at March 31,1 996 and the results of its operations and the changes in its financial 
ition for the year then ended in accordance with accounting policies described in note 2 to the 
incial statements. 



onto, Ontario 
e21, 1996 



K. W. Leishman, CA 
Assistant Provincial Auditor 



2-84 



PUBLIC ACCOUNTS, 1995-96 



NORTHERN ONTARIO HERITAGE FUND CORPORATION 

Balance Sheet 

As at March 31, 1996 



Assets 

Cash and short-term deposits 

Northern Ontario Heritage Fund Program 

Elliot Lake and Area Diversification Program 

Elliot Lake Region Economic Development Program 



Accrued interest 

Advances - Northern Ontario Development Corporation 

Loans receivable (Note 3) 



1996 

($000's) 



60,586 

1,635 

13.626 



75,847 

1,204 

2,307 

39.799 



119.157 



199i 
($000's 



1,682 
8,325 



100.918 



Liabilities 

Accounts payable and accrued liabilities 
Provision for guarantee losses 



Commitments and contingencies (Note 8) 
Investment by the Province of Ontario 

Net investment by the Province of Ontario (Note 4) 



10 
1 . 40 Q 



1.410 



117.747 



119.157 



10 
1400 
1.410 



99.508 
100.918 



See accompanying notes to financial statements. 



On behalf of the Board: 







Director 



PUBLIC ACCOUNTS, 1995-96 2-85 



JRTHERN ONTARIO HERITAGE FUND CORPORATION 

itement of Operations 

r the Year Ended March 31, 1996 



/enue 

Interest on short-term deposits 
Interest on loans 



lenses 

Grants (note 5) 

Forgivable loans 

Credit and investment losses (net of recoveries - Note 6) 

Loan 

Guarantees 
Interest subsidy payments 
Administration (Note 7) 



cost of operations 



1996 
($000's) 


1995 
($000's) 


5.243 
1.783 


7.798 
1.717 


7.026 


9.515 


7.857 
6.376 


27,578 
6,986 


4,172 

167 
580 


2,221 

1,475 

55 

766 


19.152 


39.081 


12.126 


29.566 



accompanying notes to financial statements. 



2-86 



PUBLIC ACCOUNTS, 1995-96 



NORTHERN ONTARIO HERITAGE FUND CORPORATION 

Statement of Cash Flows 

For the Year Ended March 31, 1996 



1996 

($000's) 



199 
($000'5 



Lending, Investing and Financial Assistance Activities 

Loan disbursements 

Loan repayments 

Grants and forgivable loans 

Loan guarantees honoured and interest subsidy payments 

Decrease in advances to Northern Ontario Development Corporation 

Interest collected from borrowers 



(5,814) 

8,062 

(14,232) 

(167) 

6,018 

1-830 



(4 , 303 ) 



(12,83 
3,21 

(34,56 

(13 

1,99 

1.S5 
(40.76 



Financing Activities 

Cash contributions from the Province for: 

Lending activities 

Administration 
Repayment to Province 



30.000 
365 



30,365 



(2 9,52 



Operating Activities 

Interest received on short-term deposits 
Administration costs 



5,720 

(580 ) 



5.140 



6.09( 



Increase (Decrease) in cash and short-term deposits 
Cash and short-term deposits, beginning of year 

Cash and short-term deposits, end of year 



31,202 
44.645 



75.847 



See accompanying notes to financial statements. 



PUBLIC ACCOUNTS, 1995-96 2-87 



JORTHERN ONTARIO HERITAGE FUND CORPORATION 

lotes to Financial Statements 
(larch 31, 1996 



BACKGROUND 

The Corporation was established, without share capital, on June 1, 1988 under the Northern Ontario Heritage 
Fund Act. 

The purpose of the Corporation is to encourage growth and diversification of the economy of Northern Ontario 
by providing financial assistance by way of grants, loans or guarantee of loans made by other lenders. 



SIGNIFICANT ACCOUNTING POLICIES 

The financial statements have been prepared by management. The significant accounting policies used to 
prepare these statements are summarized below. 

(a) Basis of Accounting 

The financial statements have been prepared using the accrual method of accounting. 

(b) Transactions with the Province 

The Province's investment in the Corporation is detailed in note 4. The Province contributes funds to 
finance the lending and financial assistance activities and reimburses the Corporation for certain 
administration expenses. The Province's investment is reduced by the net cost of operations. 

(c) Loans Receivable 

Loans receivable are stated net of amounts written off and written down and a provision for credit losses. 

A loan is considered for write-off at the time any of the following circumstances exist: 

i) either principal or interest payments are greater than 90 days in arrears; 

ii) the loan previously has been partially written off; or 

iii) at any other time when, in management's view, the loan has suffered an impairment in value that is 
considered other than temporary. 

Loans which meet any of the above criteria are written off unless management believes that the 
Corporation will recover some or all of the outstanding loan balance, in which case the loan is written 
down to the estimated net realizable value. 



2-88 PUBLIC ACCOUNTS, 1995-96 



NORTHERN ONTARIO HERITAGE FUND CORPORATION 

Notes to Financial Statements 
March 31, 1996 



2. SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 

(d) Provision for Credit Losses 

Credit losses arise on loans receivable and guarantees issued to other lenders by the Corporation, 
addition to specific write-offs and write-downs, a provision for credit losses is maintained in an amou 
considered adequate to absorb anticipated credit-related losses. The provision for losses on loans consis 
of provisions on specific loans and a general provision, and is deducted from loans receivable. Tl 
general provision for losses on guarantees is included in liabilities. General provisions are establish 
based in part on the historical loss ratios of the Northern Ontario Heritage Fund Corporation reduced I 
specific write-offs and write-downs taken. 

The amounts written off and written down in the year, net of realized recoveries of amounts written o 
and written down in prior years, and changes in provisions are charged to credit losses in the Statement 
Operations. 

(e) Revenue Recognition 

Interest income is recognized on the accrual basis, except for certain loans that permit the borrower to 
defer interest payments. For those interest-deferred loans, interest that accrues during the deferred 
payment period is recognized in income only when received. 

(f) Forgivable loans 

Generally, loans are forgiven on condition that the borrower has met certain requirements after the loan i 
disbursed. The Corporation expenses forgivable loans disbursed. 

(g) Guarantees 

Guarantee losses in the Statement of Operations include provisions and are net of recoveries on guarantee 
previously honoured. 

(h) Fixed assets 

As is currently generally accepted for not-for-profit public sector entities, fixed assets are expensed in the 
year of acquisition. 

3. LOANS RECEIVABLE 

Loans are usually disbursed and administered by the Northern Ontario Development Corporation acting as an 
agent for the Corporation. 



PUBLIC ACCOUNTS, 1995-96 



2-89 



ORTHERN ONTARIO HERITAGE FUND CORPORATION 

otes to Financial Statements 
arch 31, 1996 



LOANS RECEIVABLE (CONTINUED) 

Generally, loans bear fixed interest rates ranging from 0% to 12.5%. Loans are long-term in nature, with 
interest free periods of up to five years. Principal repayments can also be deferred for up to five years. All 
loans are fully repayable within 20 years from the date disbursed. 



Current 
Long-term 



1996 

($000's) 

3,762 
36.037 

39.799 



1995 

(SOOO's) 

2,895 
43.371 

46.266 



INVESTMENT BY THE PROVINCE OF ONTARIO 



Northern 

Ontario 

Heritage Fund 

Program 



Elliot Lake 

and Area 

Diversification 

Program 



Elliot Lake 

Region 

Economic 

Development 

Program 



(SOOO's) 



Contributed capital: 

Balance, April 1, 1995 

Contributions to fund 

Lending and financial assistance 

activities 
Administration costs (Note 7) 

Balance, March 31, 1996 



152,859 



30,000 
2£5 

183.224 



15,000 



65,000 



15.000 



Total 



232,859 



30,000 
365 



65.000 263.224 



Accumulated net cost of operations: 
Balance, April 1, 1995 

Net cost of operations for year 

Balance, March 31, 1996 

Net investment by the Province of Ontario 



(70,235) 
(10.584 ) 
( 80 . 819 ) 

102.405 



(12,722) 

(£34) 

(13 , 356 ) 

1.644 



(50,394) 

(908 ) 

(51,302) 

13.698 



(133,351) 

(12.126 ) 

M45.477 ) 

117.747 



2-90 



PUBLIC ACCOUNTS, 1995-96 



- 



NORTHERN ONTARIO HERITAGE FUND CORPORATION 

Notes to Financial Statements 
March 31, 1996 



4. INVESTMENT BY THE PROVINCE OF ONTARIO (CONTINUED) 

(a) Elliot Lake and Area Diversification Program 

The Province's contribution of $15 million to the Program is for the purpose of funding specific projects 
in Elliot Lake. 

(b) Elliot Lake Region Economic Development Program 

The Program was established by regulation under the Power Corporation Act on June 6, 1 99 1 . The 
purpose of the program is to provide funding for the long-term economic development needs of Elliot 
Lake and the North Shore communities. 

5. GRANTS 

Grants disbursed during the year by program are as follows: 



Northern 

Ontario 

Heritage Fund 

Program 



Elliot Lake 

and Area 

Diversification 

Program 



Elliot Lake 

Region 

Economic 

Development 

Program 



1996 
Total 



1995 
Total 



($000's) 



Grants 



5.504 



454 



1.899 



7.857 



27.578 



(a) Algoma Central Railway Assistance 

During fiscal 1995, the Corporation provided financial assistance to the Algoma Central Railway Inc. f 
the purchase of certain railway assets from the Algoma Central Corporation. The assistance totalled $11 
million, and was comprised of a conditional capital contribution of $6.7 million, a loan of $4.0 millio 
and the acquisition of a preferred share for $1.0 million. Due to the concessionary nature of the repayab 
assistance, these transactions were expensed in fiscal 1995 under the Northern Ontario Heritage Fur 
Program. 



PUBLIC ACCOUNTS, 1995-96 2-91 



)RTHERN ONTARIO HERITAGE FUND CORPORATION 

ttes to Financial Statements 
irch 31, 1996 



CREDIT AND INVESTMENT LOSSES 

Credit and investment losses shown in the Statement of Operations are net of recoveries as follows: 



Loans Guarantees 

($000's) ($000's) 



6,412 
(2.240) 


— 


4.172 




2.221 


1.475 



Write-downs/guarantees honoured 
Increase in general provision 
Less recoveries 

Net expense - 1 996 

Net expense - 1 995 



ADMINISTRATION 

Certain costs of administration such as salaries and benefits of regular employees, their travel and other 
standard government supplies are borne by the Province through the Ministry of Northern Development and 
Mines. All other costs including the remuneration of the members of the Board of Directors are borne by the 
Corporation. Details are as follows: 



1996 


1995 


(SOOO's) 


(SOOO's) 


321 


409 


164 


217 


88 


133 


7 


7 


580 


766 


365 


479 


215 


287 



Salaries and benefits 

Transportation and communications 

Services 

Supplies and equipment 

Less: expenses borne by the Province (Note 4) 

Expenses borne by the Corporation 

The Corporation provides pension benefits for all its permanent staff through participation in the Public Service 
Pension Fund (PSPF) and the Ontario Public Service Employee's Union Pension Fund (OPSEU Pension Fund) 
established by the Province of Ontario. The Corporation's share of contributions to the Fund during the year 
was $3,992 (1995 - $4,283) and is included in salaries and benefits. 

The Corporation had 20 Members on the Board of Directors on March 31, 1996. Their remuneration for the 
year amounted to $13,720 (1995 - $41,332). 



2-92 



PUBLIC ACCOUNTS, 1995-96 



NORTHERN ONTARIO HERITAGE FUND CORPORATION 

Notes to Financial Statements 
March 31, 1996 



8. COMMITMENTS AND CONTINGENCIES 

(a) The Corporation guarantees the repayment of certain loans made by private sector financial institutions 
qualifying Ontario businesses. As at March 31, 1996 the Corporation's contingent liability under 
guarantees was $3.55 million (1995 - $3.18 million). Commitments to guarantee loans not yet advancec 
amounted to $1.85 million (1995 - $2.42 million). The accounting for guarantee losses is described in 
note 2(h). 

(b) Funds committed but not disbursed as at March 31, 1996 amounted to: 



Northern 

Ontario 

Heritage Fund 

Program 



Elliot Lake 

and Area 

Diversification 

Program 



Elliot Lake 

Region 

Economic 

Development 

Program 



1996 
Total 



1995 
Total 



($000's) 



Grants 16,767 

Forgivable loans 4,780 

Repayable loans 29.543 

Total Commitments 51.090 



9. SUBSEQUENT EVENTS 



327 
149 



476 



1,397 



1.397 



18,491 

4,929 

29.543 

52.963 



21,284 

9,322 

30.222 



The Minister of Finance announced in the Ontario Budget tabled May 1996 that the Corporation will refocus 
mandate from direct financial assistance to businesses, to funding community infrastructure improvements ar 
economic development opportunities in Northern Ontario. 

The Minister also stated in the Budget that the $60 million paid out of the Fund to the Province in the fiscal 
year 1995, will be returned to the Fund along with $5 million in accumulated interest. 



TRUSTS AND OTHER 



3-2 PUBLIC ACCOUNTS, 1995-96 



IBPO 



BDO Dunwoody 625 Cochrane Drive 

Chartered Accountants Suite 700 

Markham Ontario Canada L3R 9R9 
Telephone: (905) 474-0320 
Telefax: (905) 474-9801 
Toronto Direct Line: (416) 498-9681 



Auditors' Report 



To the Assistant Deputy Attorney General, 
Social Justice Services Division 



We have audited the balance sheet of Accountant of the Ontario Court (General Division) as at 
March 31, 1996 and the statement of operations and capital reserve account for the year then 
ended. These financial statements are the responsibility of the Organization's management. Our 
responsibility is to express an opinion on these financial statements based on our audit. 

We conducted our audit in accordance with generally accepted auditing standards. Those standards 
require that we plan and perform an audit to obtain reasonable assurance whether the financial 
statements are free of material misstatement. An audit includes examining, on a test basis, 
evidence supporting the amounts and disclosures in the financial statements. An audit also includes 
assessing the accounting principles used and significant estimates made by management, as well 
as evaluating the overall financial statement presentation. 

In our opinion, these financial statements present fairly, in all material respects, the financial 
position of the Organization as at March 31, 1996 and the results of its operations for the year 
then ended in accordance with the accounting policies described in the summary of significant 
accounting policies. 



&d* 2) 




Chartered Accountants 

Markham, Ontario 
June 10, 1996 



PUBLIC ACCOUNTS, 1995-96 



3-3 



Accountant of the Ontario Court 
(General Division) 

Balance Sheet 



March 31 



1996 



1995 



(000's) 



(000's) 



Assets 



Investments, at cost (market value 

$479,323; 1995 - $471,070) (Schedule) 



$ 465,506 $ 467,771 



Liabilities and Capital Reserve Account 



Liabilities 

Bank indebtedness 
Suits and matters (Note 1) 
Land titles funds (Note 2) 
Other 



$ 1,635 


$ 565 


442,899 


'45,456 


2,195 


2,124 


- 


39 



446,729 



448,184 



Capital reserve account 



18,777 



19,587 



$ 465,506 $ 467,771 



Approved: 




Accountant of the Ontario Court (General Division) 




The accompanying summary of significant accounting policies and notes are an integral part of these financial statements. 

3 



IBDO 



3-4 PUBLIC ACCOUNTS, 1995-96 

Accountant of the Ontario Court 
(General Division) 

Statement of Operations and Capital Reserve Account 

For the year ended March 31 1996 1995 

(000's) (000's) 



Income 

Interest $ 34,053 $ 30,950 



Expenditure 

Interest 31,042 25,774 

Administrative 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



Excess of income over expenditure 
Capital reserve account, beginning of year 

Gain (loss) on sale of investments 

Transfers to Consolidated Revenue Fund (Note 3) 



347 
63 
12 
27 
18 


370 
96 
12 
42 

54 


31,509 


26,348 


2,544 
19,587 


4,602 
30,091 


22,131 


34,693 


(1,654) 
(1,700) 


(406) 
(14,700) 


(3,354) 


(15,106) 



Capital reserve account, end of year $ 18,777 $ 19,587 



The accompanying summary of significant accounting policies and notes are an integral part of these financial statements. 

4 



IBPO 



PUBLIC ACCOUNTS, 1995-96 



3-5 



Accountant of the Ontario Court 
(General Division) 



Summary of Significant Accounting Policies 



March 31. 1996 



Nature of Business 



Basis of Accounting 



The office of the Accountant of the Ontario Court 
(General Division) is the depository for most funds, 
mortgages and securities which are paid into the Ontario 
Court (General Division). Such funds are received and 
disbursed or released pursuant to judgments and orders 
of the court, and in accordance with the Courts of Justice 
Act, 1984 and other relevant statutes. 

The financial statements have been prepared by 
management using the modified cash basis of accounting. 
Under this modified cash basis, interest income on 
investments is recorded when received rather than as 
earned on the accrual basis. 



Foreign Currency Translation 



Foreign currency accounts are translated to Canadian 
dollars as follows: 



Investments 



Capital Assets 



At the transaction date, each asset, liability, revenue or 
expense is translated into Canadian dollars by the use of 
the exchange rate in effect at that date. At the year end 
date, monetary assets and liabilities are translated into 
Canadian dollars by using the exchange rate in effect at 
that date and the resulting foreign exchange gains and 
losses are included in income in the current period. 

Funds are invested in income producing securities. The 
securities are recorded at cost, with gains and losses on 
the sale of investments recognized in the capital reserve 
account on a first-in, first-out basis. 

Items of a capital nature are charged to operations in the 
year of acquisition. 



IBDO 



3JS PUBLIC ACCOUNTS, 1995-96 

Accountant of the Ontario Court 
(General Division) 

Notes to Financial Statements 

March 31. 1996 

1. Suits and Matters 

These accounts, vested in the Accountant, represent the undisbursed balances of funds paid 
into the Ontario Court (General Division) on behalf of minors and pursuant to judgments and 
orders under various statutes. Transactions in these accounts during the year were: 

1996 1995 



(000's) (000's) 



Balance, beginning of year $ 445,456 $ 440,258 

Funds paid in, including interest 122,289 140,965 

Disbursements, including interest (124,846) (135,767) 



Balance, end of year $ 442,899 $ 445,456 



2. Land Titles Funds 

The Land Titles Funds have been established for the indemnity of persons who may be 
wrongfully deprived of land and some estate or interest therein by reason of the land being 
brought under the Land Registry Act or by reason of some other person being registered as 
owner through fraud, or by reason of a misdescription, omission or other error in a 
certificate of ownership of land or of a charge, or in an entry on the registry. 



The funds bear interest generally at 5% per annum. 



3. Transfers to Consolidated Revenue Fund 

During the fiscal year 1993/1994 the Province of Ontario initiated expenditure control plans 
to generate non-tax revenues and control expenditures. As a result of these plans, the 
Accountant of the Ontario Court was required to contribute annually $1,700,000 to 1997-98 
through the Ministry of the Attorney General into the Consolidated Revenue Fund of the 
Province. 



1BDO 



PUBLIC ACCOUNTS, 1995-96 3-7 



Accountant of the Ontario Court 
(General Division) 

Notes to Financial Statements 

March 31, 1996 

4. Other Securities 

Other securities consist of bonds issued by various provincial agencies, Canadian 
municipalities and chartered banks. 

5. Short Term Investments 

Short term investments include bonds, bank instruments and deposits maturing within one 
year. 



6. Mortgages and Securities In Trust 

The Accountant also acts as custodian of mortgages in the amount of $567,367 
(1995 - $578,939) and miscellaneous securities and documents having a recorded value of 
$969,425 (1995 - $1,646,139). These amounts are not reflected in the financial statements. 



7. Pension Plan 

The Accountant of the Ontario Court (General Division) provides pension benefits for its 
permanent employees through participation in the Public Service Pension Fund established 
by the Province of Ontario. The Accountant's share of contributions to the Fund during the 
year was $64 (1995 - $7,502) and is included in employee benefits in the Statement of 
Operations and Capital Reserve Account. This amount includes current contributions and 
additional payments required to cover the Agency's share of the Fund's estimated unfunded 
liabilities on January 1, 1993. These additional payments will continue over the next 35 
years. 

8. Subsequent Event 

Legislation was introduced in the Provincial Legislature in June 1996 (Government 
Process Simplification Act (Ministry of the Attorney General), 1996) that will provide 
that the Public Guardian and Trustee shall carry out the duties of the Accountant of the 
Ontario Court, in addition to the existing duties of the Public Guardian and Trustee. 
This will implement the amalgamation of the offices of the Public Guardian and 
Trustee and the Accountant of the Ontario Court. 



IBDO 



3-8 


PUBLIC ACCOUNTS, 1995-96 






Accountant of the Ontario Court 
(General Division) 




Schedule of Investments 


March 31. 1996 


Market 
Par Value Cost Value 




(OOO's) (OOO's) (OOO's) 


Long term investments 





Bonds 

Government of Canada 
Province of Ontario 
Ontario Hydro 
Province of: 

British Columbia 

Manitoba 

Saskatchewan 

Quebec 

Alberta 

New Brunswick 



Less: Bonds maturing within one year 



Other securities, maturing after one 
year (Note 4) 



Short term investments (Note 5) 
Total securities 
Less: Maturing after one year 



Current maturities of bonds 



64,500 : 


5 65,158 


$ 65,638 


9,300 


9,304 


9,476 


9,000 


8,901 


9,160 


2,000 


2,106 


2,050 


12,500 


12,534 


12,879 


15,000 


14,836 


15,298 


3,000 


2,971 


3,081 


27,000 


26,951 


28,059 


18,566 


18,509 


19,369 



160,866 
(44,000) 


161,270 
(44,695) 


165,010 
(44,461) 


116,866 

13,725 


116.575 

12,735 


120,549 
13,135 


130,591 


129,310 


133,684 


321,067 
(13,725) 


304,236 
(12,735) 


314,313 
(13,135) 


307,342 
44,000 


291,501 
44,695 


301,178 
44,461 


351,342 


336,196 


345,639 



Total investments 



$ 481,933 $ 465,506 $ 479,323 



IBDO 



PUBLIC ACCOUNTS, 1995-96 



3-9 



Management's Responsibility 

The Deposit Insurance Corporation of Ontario's 
management is responsible for the integrity and fair 
presentation of the financial statements included in 
the annual report. The financial statements have 
been prepared in accordance with accounting prin- 
ciples generally accepted in Canada. 

The Corporation maintains systems of internal ac- 
counting controls of high quality consistent with 
reasonable cost. Such systems are designed to pro- 
vide reasonable assurance that the financial infor- 
mation is accurate and reliable and that company 
assets and liabilities are adequately accounted for 
and assets safeguarded. 

The financial statements have been reviewed by the 
Corporation's Audit and Finance Committee and 
have been approved by its Board of Directors'. In 
addition, the financial statements have been exam- 
ined by KPMG Peat Marwick Thorne, the auditors, 
whose report follows. 



Auditors' Report 




To the Board of Directors of 

Deposit Insurance Corporation of Ontario 

We have audited the balance sheet of Deposit Insur- 
\ ance Corporation of Ontario as at December 31, 
1995 and the statements of operations and defi- 
ciency of the deposit insurance fund and changes in 
financial position for the year then ended. These 
financial statements are the responsibility of the 
Corporation's management. Our responsibility is to 
express an opinion on these financial statements 
based on our audit. 

We conducted our audit in accordance with gener- 
ally accepted auditing standards. Those standards 
require that we plan and perform an audit to obtain 
reasonable assurance whether the financial state- 
ments are free of material misstatement. An audit 
includes examining, on a test basis, evidence sup- 
porting the amounts and disclosures in the financial 
statements. An audit also includes assessing the 
accounting principles used and significant estimates 
made by management, as well as evaluating the 
overall financial statement presentation. 




Andrew Poprawa 
President & CEO 




Gary Ahing 
Comptroller 



In our opinion, these financial statements present 
fairly, in all material respects, the financial position 
of the Corporation as at December 31, 1995 and the 
results of its operations and the changes in its 
financial position for the year then ended in accord- 
ance with generally accepted accounting principles. 



KPMG Peat Marwick Thorne 
Chartered Accountants 



Toronto, Canada 
January 19, 1996 



Deposit Insurance Corporation of Ontano 



3-10 PUBLIC ACCOUNTS, 1995-96 



Deposit Insurance Corporation of Ontario 

Balance Sheet 

December 31, 1995, with comparative figures for 1994 (in thousands of dollars) 



129J 1994 



ASSETS 



Cash $ 235 $ 327 

Premiums receivable and related 

accrued interest (note 10) - 3,014 

Accounts and interest receivable 154 127 

Deposit insurance advances recoverable 3,227 1,694 

Capital assets 

(net of accumulated amortization 

of $1,822 (1994 -$1,664)) 369 403 



LIABILITIES 

Bank indebtedness (note 3) 
Payables and accruals 
Bank term loan 
Notes payable (note 4) 
Deferred premium income (note 10) 
Accrual for deposit 
insurance losses (note 5) 

Total Liabilities 

Deficiency of the Deposit Insurance Fund 



Contingencies (note 1 1) 

See accompanying notes to financial statements. 

On behalf of the Board: 





Director 



Director 



3,985 $ 5,565 



$ 21,747 


$ 18,170 


1,056 


856 


- 


7,800 


22,750 


22,750 


- 


3,101 


33,718 


33,755 


79,271 


86,432 


75,286 


80,867 



$ 3,985 $ 5,565 



1995 Annual Report 



© 



PUBLIC ACCOUNTS, 1995-96 



3-11 



Deposit Insurance Corporation of Ontario 



Statement of Operations and Deficiency of the Deposit insurance Fund 

Year ended December 3 1 , 1995, with comparative figures for 1994 (in thousands of dollars) 



INCOME 

Premium income 
Other income 



1995 



24,618 
216 



1994 



24,554 
26 



24,834 



24,580 



EXPENSES 



Provision for losses (note 5) 
Salaries and benefits 
Interest expense 
Operating expense 
Social contract expense 



Excess of income over expenses 
(expenses over income), before item below 

Special charge - settlement of lawsuit (note 10) 

Excess of income over expenses 
(expenses over income) 



2,448 


28,059 


2,911 


2,984 


2,504 


2,142 


1,853 


1,657 


121 


121 


9,837 


34,963 


14,997 


(10,383) 


9,416 


- 



5,581 



(10,383) 



Deficiency of the Deposit Insurance Fund, 
beginning of year 

Deficiency of the Deposit Insurance Fund, 
end of year 



80,867 



$ 75,286 



70,484 



$ 80,867 



See accompanying notes to financial statements. 



© 



Deposit Insurance Corporation of Ontano 



3-12 PUBLIC ACCOUNTS, 1995-96 



Deposit Insurance Corporation of Ontario 

Statement of Changes in Financial Position 

Year ended December 31, 1995, with comparative figures for 1994 (in thousands of dollars) 



Cash received from (applied to): 

Operations: 
Excess of income over expenses 
Items charged to operations not affecting cash: 

Provision for losses 

Amortization 

Gain on disposal of capital assets 

Changes in: 

Accounts and interest receivable 
Payables and accruals 
Deferred premium 



Financing and investing activities: 

Repayment of bank term loan 
Purchase of capital assets 
Proceeds on sale of capital assets 
Decrease in obligation under capital lease 

Deposit protection activities: 

Deposit insurance net advances 

(Decrease) increase in cash position 
Cash position, beginning of year 
Cash position, end of year 



Cash position is defined as cash less bank indebtedness. 
See accompanying notes to financial statements. 



1995 1994 



$ 5,581 


$ (10,383) 


2,448 


28,059 


169 


242 


- 


(1) 


8,198 


17,917 


(27) 


(16) 


200 


198 


(87) 


- 


86 


182 


8,284 


18,099 


(7,800) 


(2,200) 


(136) 


(131) 


1 


3 


- 


(45) 


(7,935) 


(2,373) 


(4,018) 


(13,389) 


(3,669) 


2,337 


(17,843) 


(20,180) 


$ (21,512) 


$ (17,843) 



1995 Annual Report 



PUBLIC ACCOUNTS, 1995-96 



3-13 



Notes to Financial Statements, 



lut eoiet December 31. 1995 



GENERAL 

Deposit Insurance Corporation of Ontario is a Corporation with- 
out share capital established under the provisions of the Credit 
Unions and Caisses Populaires Act. 

The statutory objects of the Corporation under the Act are to: 

• provide deposit insurance 

• act as stabilization authority 

• promote standards of sound business practices 

• collect and publish statistics 

• provide financial assistance 

• act as administrator 

• minimize deposit insurance risk and size of claims 

The Act empowers the Corporation to assess its member insti- 
tutions to meet the Corporation's requirements for insurance 
funding and administrative costs. The Corporation establishes 
its premium levy annually. The established premium levy is 
submitted to the government of Ontario for review and incor- 
poration into the regulations through appropriate amendments 
as necessary. 

1. GOING CONCERN ASSUMPTION: 

These financial statements have been prepared on the going con- 
cern basis, which assumes that assets will be realized and liabili- 
ties and obligations will be discharged in the normal course of 
business. The application of the going concern concept is de- 
pendent upon the Corporation's ability to obtain sufficient ad- 
ditional financial resources to meet its liabilities. The Corpora- 
tion's present borrowings are guaranteed by the Province of 
Ontario. The guarantee expires June 18, 1997. There are no 
guarantee fees. 

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: 
These financial statements have been prepared in accordance 
with general accepted accounting principles. These financial state- 
ments do not reflect the assets, liabilities or operations of credit 
unions or caisses populaires where the Corporation has been ap- 
pointed liquidator. 

(a) Premium income: 

Premiums are based on insured deposits held by member insti- 
tutions. Premium income is recognized when billed. 

(b) Provision for losses: 

The provision for losses includes allowances against deposit in- 
surance advances and an accrual for losses for which advances 
have not been made at the balance sheet date. 

Funds advanced in respect of deposit insurance and loans to 
member institutions are initially recorded at cost. Deposit in- 
surance advances recoverable are presented on the balance sheet 
net of allowances thereon. 

The accrual for deposit insurance losses includes both provisions 
for specific losses and a general provision for losses. 

Deposit Insurance Corporation of Ontario 



Specific provisions for losses in respect of insured deposits are 
estimated by management and recorded at the time that mem- 
ber institutions are known to have become insolvent or when 
other conditions exist that will likely result in losses to the Cor- 
poration. 

The general provision for losses reflects management's best esti- 
mate of losses on insured deposits arising from the inherent risk 
in the credit union/caisse populaire system. The provision is es- 
tablished by assessing the aggregate risk in member institutions 
based on current market and economic conditions, the likeli- 
hood of losses and the application of historic loss experience. 
Future economic conditions are not predictable with certainty 
and actual losses will vary from management's estimates. 

(c) Capital assets: 

These are recorded at cost. Amortization of furniture and equip- 
ment is provided by the diminishing-balance method at the rate 
of 20% per annum. Computer and related equipment is amor- 
tized over three years on a straight-line basis. Leasehold improve- 
i ments are amortized on a straight-line basis over the term of the 
lease. 

(d) Leases: 

Leases are classified as either capital or operating. A lease which 
transfers substantially all the benefits and risks incidental to 
ownership of property is accounted for as if it were an acquisi- 
' tion of an asset and the incurrence of an obligation at the incep- 
i tion of the lease. All other leases are accounted for as operating 
leases wherein rental payments are charged to earnings as in- 
curred. 



3. BANK INDEBTEDNESS: 



1995 



1994 



Bankers' acceptances 



(thousands) 
$21,747 $ 18,170 



J The bank indebtedness is guaranteed by the Province of On- 



I 4. NOTES PAYABLE: 
Promissory notes payable bear interest, compounded monthly, 
at a rate set monthly equal to the higher of the average yield on 
the first three-month Ontario Treasury Bill auction or average 
yield on the first three-month Canada Treasury Bill auction. The 
notes are due October 30, 1997, are callable by the Corporation 
and are guaranteed by the Province of Ontario. Interest ex- 
pense on notes payable amounted to $1,615,000 (1994 - 
$1,237,000). 

5. PROVISION FOR LOSSES: 

The provision for losses includes specific provisions for known 
or likely losses from specific member institutions and a general 
provision for losses not identified with specific institutions. That 
portion of the provision for losses recorded in the year and in 
previous years which has not yet required payment by the Cor- 



3-14 



PUBLIC ACCOUNTS, 1995-96 



poration is shown in liabilities on the balance sheet as accrual for 
deposit insurance losses. , 



1995 



1994 



Accrual for deposit insurance losses 
beginning of year 

Increase (decrease) in deposit 

insurance advance recoverable 
Specific Provision for losses 
General Provision for losses 



Deposit insurance net advances 

Accrual for deposit insurance losses 
end of year 



6. LEASE COMMITMENTS: 

The operating lease for the Corporation's premises is a ten-year 
lease ending August 1, 1998. The future minimum rent is 
$337,000 per year until August 1, 1998. In addition, the Cor- 
poration is required to pay property taxes and common area 
maintenance costs. 

7. INCOME TAXES: 

The Corporation is subject to income taxes under the Income 
Tax Act. It has accumulated losses for income tax purposes of 
$64,176,000. They expire as follows: 



(thousands) 


$ 33,755 


$ 19,453 


1,533 


(368) 


2,448 


24,059 


- 


4,000 


$ 37,736 


$ 47,144 


4,018 


13,389 


$ 33,718 


$ 33,755 



Originating 


Expiring 


Amount 


Taxation 


Year 


Taxation Year 


(thousands) 


1989 




1996 


$ 


12,253 


1990 




1997 




12,911 


1991 




1998 




9,919 


1992 




1999 




8,242 


1993 




2000 




7,178 


1994 




2001 




6,619 


1995 




2002 


$ 


7,074 
64,176 



Potential tax benefits resulting from these business losses have 
not been recognized in the financial statements. 

S. PENSION PLAN:- 

The Corporation has a defined benefit pension plan. The esti- 
mated value of the pension fund assets at December 31, 1995 is 
$2,000,000 (1994 - $1,836,000) and the estimated actuarial 
present value of accrued pension benefits is $1,874,000 (1994 - 
$ 1,589,000). Defined benefit pension plan expense included in 
the statement of operations was $l"5.000 (1994 - $143,000). 



10. SPECIAL CHARGE - SETTLEMENT OF LAWSUIT: 

During the year, the Corporation addressed its contingent li- 
ability with respect to an Ontario Court ruling to return assess- 
ments of $9,400,000 plus accrued interest from August 3, 1983. 
A final settlement was reached by all parties concerned during 
the year, at a cost to the Corporation of $9,4 16,000. This amount 
was expensed during the year ended December 31, 1995 and 
related premium receivable and deferred premium income were 
eliminated. 

11. CONTINGENCIES: 

The Corporation is subject to various legal actions brought against 
it in the normal course of business, when acting in the capacity 
of administrator or liquidator. It is the view of the Corporation's 
management that these actions will be successfully defended. 
Accordingly, no provisions have been made in these financial 
statements. 



9. DIRECTORS EXPENSE: 

During the year the directors received an aggregate remunera- 
tion of $82,000 (1994 - $48,000). Total directors' expense in- 
cluding the remuneration was $130,000 (1994 - $85,000). 



1995 Annual Report 



o 



PUBLIC ACCOUNTS, 1995-96 



3-15 



Management's Report on Liquidations 

It is the responsibility of the liquidator of a member insti- 
tution to maximize the recovery of the assets of the member 
institution in dissolution for the benefit of all creditors. The 
Deposit Insurance Corporation of Ontario (DICO) is usually 
the largest unsecured creditor of a dissolved member institu- 
tion. In this regard, DICO has a direct interest in ensuring 
that the liquidator's duties and responsibilities are managed in 
an efficient, cost effective manner. DICO, in its capacity as 
liquidator, employs internal resources for the purpose of col- 
lecting, monitoring and realizing on the assets of member in- 
stitutions in liquidation. 

As the largest unsecured creditor in most instances, DICO 
can best manage its losses by directly controlling the liquida- 
tion process. Through direct control and management, DICO 
can also protect neighbouring member institutions from any 
potential loss of confidence. 

Under the Credit Unions and Caisses Populaires Act, 1994, 
the liquidator is required to prepare a statement of affairs at 
the date of liquidation. It is DICO's practice as liquidator to 
commission independent accountants to prepare such state- 
ments of affairs. To minimize liquidation costs and avoid any 
potential delay in conducting the liquidation, DICO does not 
require that these statements of affairs be audited. Consequently, 
in the absence of opening audited financial information, the 
liquidator's auditors, KPMG Peat Marwick Thorne, qualify their 
report on the results of DICO's activities as liquidator. 

During the year, DICO as liquidator took possession and 
control of five member institutions with reported combined as- 
sets with a book value of 56,164,000, before provisions. The 
unaudited financial statements received from the independent 
accountants indicated that the net book value of the assets, 
after provisions, of these 5 member institutions was $2,948,000. 
Total claims against these assets, as at dissolution date were 
$6,919,000. 

DICO recovered $12.4 million from the liquidation of as- 
sets and settled creditors claims of $18.5 million in 1995. Claims 
include costs incurred to effect the liquidation and realization 
on the assets under the liquidator's control and the distribution 
of the assets recovered to creditors. In certain cases, assets are 
sold on a going concern basis to another member institution for 
which payment is made by the assumption of an equal value of 
claims. 

As at December 31, 1995, the book value of the combined 
assets remaining to be liquidated totalled S24.0 million. The 
vast majority of these assets represent impaired loans. Accord- 
ingly, the estimated recoveries on these assets will be signifi- 
cantly below the amounts recorded. 



Auditors' Report 






To the Board of Directors of 

Deposit Insurance Corporation of Ontario 

We have audited the statement of combined assets and credi- 
tors' claims as at December 31, 1995, under the control of 
Deposit Insurance Corporation of Ontario as liquidator and the 
statement of changes in combined assets and creditors' claims 
for the year then ended. These financial statements are the 
responsibility of the Corporation's management. Our respon- 
sibility is to express an opinion on these financial statements 
based on our audit. 

Except as explained in the following paragraph, we con- 
ducted our audit in accordance with generally accepted audit- 
ing standards. Those standards require that we plan and 
perform an audit to obtain reasonable assurance whether the 
financial statements are free of material misstatement. An au- 
dit includes examining, on a test basis, evidence supporting the 
amounts and disclosures in the financial statements. An audit 
also includes assessing the accounting principles used and sig- 
nificant estimates made by management, as well as evaluating 
the overall financial statement presentation. 

Upon appointment as liquidator of a credit union or caisse 
populaire, the Corporation engages independent accountants 
to prepare an unaudited statement of affairs which sets out the 
assets and creditors' claims as at the date of commencement of 
the liquidation. As the statements of affairs are unaudited, we 
are unable to verify whether the books and records of the credit 
unions/caisses populaires are complete and accurate at the com- 
mencement of liquidation. 

In our opinion, except for the effect of adjustments, if any, 
which we might have determined to be necessary had we been 
able to verify the assets and creditors' claims taken under the 
control of the Corporation at the commencement of liquida- 
tion, these financial statements present fairly, in all material 
respects, the combined assets and creditors' claims under the 
control of the Corporation as liquidator as at December 31, 
1995 and the changes in the combined assets and creditors' 
claims for the year then ended in accordance with the basis of 
accounting disclosed in note 1 . 



/ffTrit} /^^C s7ri*>c*<^c4, ZfA*>~JL~ 



Andrew Poprawa 
President & CEO 



C. William D. Foster 
Vice President 



KPMG Peat Marwick Thorne 
Chartered Accountants 



Toronto, Canada 
January 19, 1996 



Deposit Insurance Corporation of Ontario 



3-16 PUBLIC ACCOUNTS, 1995-96 

Deposit Insurance Corporation of Ontario as Liquidator 

Statement of Combined Assets and Creditors' Claims under the Control of the Corporation 
as Liquidator 

December 31, 1995, with comparative figures for 1994 (in thousands of dollars) 



1995 1994 

ASSETS 

Cash 

Loans, at original book value 

Accrued interest 

Investments and other assets 
(net of secured claims 
of $0(1994-$7,37D) 

Real estate held for sale 921 1,358 

$24,002 $30,372 



$ 459 


$ 623 


21,115 


25,398 


964 


1,030 


543 


1,963 



CREDITORS' CLAIMS 

Deposit Insurance 

Corporation of Ontario $82,591 $78,051 

Deposits , 2,019 12,623 

Other creditors 393 23_4_ 

Total creditors' claims $85,003 $90,908 

See accompanying notes to the statement of combined assets and creditors' claims under the control of the Corpora- 
tion as liquidator. 

On behalf of the Board: 




Director 




Director 

1995 Annual Reoort 



PUBLIC ACCOUNTS, 1995-96 3-17 



Deposit Insurance Corporation of Ontario as Liquidator 

Statement of Changes in Combined Assets and Creditors' Claims, Year ended December 31. 1995 

(in thousands of dollars) 



Cash received from (applied to): 

Operations: 
Recovery of: 

Loans $ 9,100 

Accrued interest 119 

Investments 1,578 

Real Estate - Proceeds 340 

- Less mortgage assumed (255) 

Interest earned 704 

Loans previously written off 36 

Other 760 

Settlement of: 

Deposits (13,494) 

Other liabilities (3,870) 

Liquidation expenses (1,113) 

(6,095) 



Financing Activities: 

Liquidations Assumed: 

Assets as a result of new liquidations: 

Cash (1,391) 

Loans (4,562) 

Accrued interest (53) 

Investments and other assets (158) 

Liabilities as a result of new liquidations: 

Deposits 2,890 

Other liabilities 4,029 

Net funding from the deposit insurer 3,785 

4,540 

Cash received as a result of new liquidations 1,391 

5,931 



Decrease in cash position (164) 

Cash position, beginning of year 623 

Cash position, end of year $ 459 



See accompanying notes to the statement of combined assets and creditors' claims under the control of the Corpora- 
tion as liquidator. 



^ 



Deposit Insurance Corporation of Ontario 



3-18 



PUBLIC ACCOUNTS, 1995-96 



Notes to Statement of Combined Assets and Creditors' Claims under the Control of the 

Corporation aS Liquidator, Year Ended December 31, 1995 



Deposit Insurance Corporation of Ontario (the "Corpo- 
ration") has been appointed liquidator of credit unions 
and caisses populaires. In this capacity, the Corporation 
is responsible for the individual liquidation of a member 
institution's assets in an orderly manner and applying the 
proceeds towards the claims of its creditors. These fi- 
nancial statements are a combination of the financial state- 
ments of 98 credit unions and caisses populaires currently 
in liquidation, each liquidation being carried out as a sepa- 
rate legal proceeding. 

1. SIGNIFICANT ACCOUNTING POLICIES: 

(a) Basis of presentation: 

This statement of combined assets and creditors' claims 
and changes in combined assets and creditors' claims un- 
der the control of the Corporation are prepared on the 
basis of accounting disclosed in these notes. Upon com- 
mencement of liquidation of a credit union/caisse 
populaire, its financial statements cease to be prepared 
on a going concern basis and all transactions are recorded 
on a cash basis. 

These financial statements present the combined assets 
and creditors' claims of all the credit unions and caisses 
populaires currently being liquidated by the Corporation. 
The reader of this statement is cautioned that this state- 
ment is not prepared in accordance ivith generally ac- 
cepted accounting principles and the amount of assets 
under the control of the Corporation does not purport to 
be the expected recoverable amount. 

(b) Loans: 

Loans are recorded at the book value of the outstanding 
amount at the date of liquidation less cash received for 
the principal payments in the liquidation period. No al- 
lowance for loan losses has been recorded and no attempt 
has been made to estimate the net recoverable amount 
from loans. 

(c) Accrued interest receivable: 

Accrued interest receivable represents the amount of in- 
terest receivable recorded up to the date of liquidation 
less any cash received in payment or that amount during 
the liquidation period. From the date of liquidation, all 
loans with interest receipts are accounted for on a cash 
basis. 



(d) Investments and other assets: 

Investments and other assets are stated at their book val- 
ues as at the date of liquidation. 

(e) Real estate held for sale: 

Real estate is stated at the net book value as recorded at 
the date of liquidation. Depreciation is not recorded. 

(0 Creditors' Claims: 

The Deposit Insurance Corporation of Ontario (DICO) 
insures deposits of members of credit unions and caisses 
populaires to the statutory limit. In the event of the liq- 
uidation of a member institution, the Corporation pays 
insured depositors and thus assumes the depositors' claims 
against the assets of the credit unions and caisses populaires 
in liquidation. The amounts owing to DICO represents 
the Corporation's claims against the assets of 98 credit 
unions and caisses populaires currently in liquidation. 

(g) Contingencies: 

Certain credit unions/caisses populaires in liquidation are 

defendants in lawsuits. No accruals have been made for 

any costs or losses which may occur as a result of these 

actions. 

(h) Comparative figures: 

The comparative amounts in the statement of combined 
assets and creditors' claims have been reclassified to con- 
form with the current year's presentation. The statement 
of changes in combined assets and creditors' claims does 
not include comparative figures for the year ended De- 
cember 31, 1994, as these figures are not readily avail- 
able. 

2. CREDITORS' CLAIMS 

The Corporation's claims increased from the prior year as 
follows: 



Corporation's claims, beginning of year 
Financing activities 
Corporation's claims, end of year 



$78,051 

4,540 

$82,591 



1995 Aerial Reoort 



@ 



PUBLIC ACCOUNTS, 1995-96 



3-19 



DEPOSIT INSURANCE CORPORATION OF ONTARIO 

FOR THE PERIOD JANUARY 1 TO DECEMBER 31, 1995 



As required by the Public Sector Salary Disclosure Act, 1996, the following list includes all 
individuals who were paid salary of $100,000 or more by the Deposit Insurance Corporation 
of Ontario during 1995. 



Namp of Employee 
Baksh, Badrudeen 

Brydges, Barry 
Foster, Charles W.D. 

Poprawa, Andrew 



Position 



Vice President 

Insurance and Risk Assessment 

Director, Supervision 

Vice President, 

Supervision and Asset Management 

President and CEO 



Salary 



Benefits 



5104,877 


$ 7,371 


101,527 


6,275 


115,650 


8,089 • 


122,600 


6,435 



3-20 PUBLIC ACCOUNTS, 1995-96 



Auditors' Report 
To the Directors of the Ontario Pension Board: 



We have audited the consolidated statement of net assets available for benefits of the 
Ontario Pension Board (the "Board") as at December 31, 1995 and the consolidated 
statement of changes in net assets available for benefits for the year then ended. These 
consolidated financial statements are the responsibility of the Board's management. 
Our responsibility is to express an opinion on these financial statements based on our 
audit 

We conducted our audit in accordance with generally accepted auditing standards. 
Those standards require that we plan and perform an audit to obtain reasonable 
assurance whether the financial statements are free of material misstatement. An audit 
includes examining, on a test basis, evidence supporting the amounts and disclosures in 
the financial statements. An audit also includes assessing the accounting principles 
used and significant estimates made by management as well as evaluating the overall 
financial statement presentation. 

In our opinion, these consolidated financial statements present fairly, in all material 
respects, the financial position of the Board as at December 31, 1995 and the results of 
its operations and the changes in its financial position for the year then ended in 
accordance with generally accepted accounting principles. 



£~^~** ** Mr — J 



Toronto, Ontario 

February 13, 1996 Chartered Accountants 



Ontario Pension Board 



PUBLIC ACCOUNTS, 1995-96 3^1 



Actuaries' Opinion 
To the Directors of the Ontario Pension Board: 



We have prepared the actuarial valuation of the Public Service Pension Plan (the 
"PSPPlan") as of December 31, 1992, as described in Note 9 of these financial 
statements. We have also determined the estimated actuarial liability arising from the 
Factor 80 early retirement program as described in Note 10 of the notes to these 
financial statements. 

We hereby certify that, in our opinion: 

♦ the data provided to us by the Ontario Pension Board are sufficient and reliable for 
the purposes of our valuations; 

♦ the actuarial assumptions used are appropriate for the purposes of the valuations of 
the PSPPlan; 

♦ the methods employed are consistent with sound principles established by 
precedent or by common usage within the actuarial profession, are appropriate for 
the purposes of the valuation and are consistent with the requirements of the 
Pension Benefits Act, the Public Service Pension Act, and the Income Tax Act 
(Canada); 

♦ the valuations have been prepared and our opinions given, in accordance with 
generally accepted actuarial practice. 



/Wki k^vU 




MICHAEL D. BANKS HAROLD M. NUDELMAN 



WILLIAM M. MERCER LIMITED 
February 13, 1996 



Ontario Pension Board 



3-22 



PUBLIC ACCOUNTS, 1995-96 



Consolidated Statement of Net Assets 
Available for Benefits 



(in thousands of dollars) 



As at December 31, 1995 



ASSETS 

Investments (Note 5) 

Accrued income 

Contributions receivable 

Receivable from OPSEU Pension Trust (Note 3) 

Fixed assets (Note 6) 

Other assets 



$ 8,212,948 

277,091 

1 1,975 

3,593 

1,880 

83 



Total assets 



8,507,570 



LIABILITIES 

Income tax withheld on pension payments 
Accounts payable and accrued charges 



7,326 
5,705 



Total liabilities 



13,031 



NET ASSETS AVAILABLE FOR BENEFITS 



$ 8,494,539 



Contingency (Note 3) 



See accompanying notes 



On behalf of the Board: 



oWrf~T d-^TUL^^i^isL^ 



William H. Somerville 
Chairman and Director 



\/^^L.CC\< 



William J. Corcoran 
Vice-Chairman and Director 



Ontario Pension Board 



PUBLIC ACCOUNTS, 1995-96 3-23 



Consolidated Statement of Changes in Net Assets 
Available for Benefits 



(in thousands of dollars) For The Year Ended December 31, 1995 

INCREASE IN NET ASSETS 

Net investment income (Note 7) $ 809,015 

Unrealized increase in market value of investments 352,976 

Contributions (Note 8) 141,101 

Increase in net assets 1,303,092 

DECREASE IN NET ASSETS 

Pensions paid 564, 142 

Termination payments and transfers 37,613 

Operating expenses (Note 13) 8,806 

Other 150 

Decrease in net assets 610,711 

TOTAL INCREASE FOR THE YEAR 692,381 

NET ASSETS AT BEGINNING OF YEAR 7,802, 158 

NET ASSETS AT END OF YEAR $ 8,494,539 

See accompanying notes , 



3-24 PUBLIC ACCOUNTS, 1995-96 

Notes to the Consolidated Financial Statements 
December 31, 1995 

1 . Public Service Pension Act 

Effective January 1, 1990, the Province of Ontario (the "Province") enacted the Public Service 
Pension Act, 1990 (the "PSPAct") to continue the pension plan for the employees of the Province and 
certain of its agencies. The terms of the Public Service Pension Plan (the "PSPPlan") are stated in 
Schedule 1 to the PSPAct. The Ontario Pension Board (the "Board") is the administrator of the 
PSPPlan. 

2. Description of PSPPlan 

The following is a brief description of the PSPPlan. For more complete information, reference 
should be made to the PSPAct. 

a) General 

The PSPPlan is a contributory defined benefit pension plan and membership is mandatory for 
most employees who satisfy the eligibility requirements provided in the PSPAct. Under the 
PSPPlan, contributions are made by the members and the employers. The PSPPlan is registered 
under the Pension Benefits Act of Ontario and the Income Tax Act (Canada) with registration 
number 0208777. 

b) Contributions 

The PSPPlan is integrated with the Canada Pension Plan ("CPP"). Member contributions are 
6.2% of the salary on which contributions to CPP are made and 8% on the balance of salary. 
The employers contribute matching amounts. During 1994, the Province passed the Ontario 
Public Service Employees' Union Pension Act, 1994 (the "OPSEU Act") which temporarily 
reduces those contributions (see Note 8). 

Ontario Provincial Police ("OPP") members are required to contribute to the PSPPlan an 
additional 2% of salary which is matched by the employer. These employer contributions have 
also been temporarily reduced (see Note 12). 

c) Pensions 

A pension is payable at age 65 (or at age 60 for those with pre-1966 pension credits) based on 
the number of years of credit in the PSPPlan, the average salary during the best consecutive 60 
month period, less an offset for amounts received under the CPP. An unreduced pension can be 
received before age 65 if the member's age and years of credit total 90 (the "90 Factor") or when 
the member reaches age 60 and has 20 or more years of credit. The Province amended the 
PSPPlan to provide for an enhanced retirement opportunity for certain members of the Plan (the 
"80 Factor") (see Note 10). 

OPP members are eligible for an unreduced pension after attaining age 50 with 30 years of credit. 

d) Death Benefits 

Benefits may be payable to a surviving eligible spouse, eligible children, a designated beneficiary 
or the member's or pensioner's estate on the death of a member or a pensioner. 



PUBLIC ACCOUNTS, 1995-96 3-25 

e) Disability Pensions 

Based on meeting all eligibility criteria, a disability pension may be available to members with 
a minimum of 10 years of credit in the Plan. The amount of the disability pension is dependent 
on years of credit and average salary. 

f) Termination Payments 

Members terminating employment before age 55, who are eligible for a deferred pension may 
be entitled to transfer the commuted value of the pension to a locked-in registered retirement 
savings arrangement, to another pension plan or to purchase a life annuity. 

g) Escalation of Benefits 

Current pensions and deferred pension benefits are increased for inflation based on the Consumer 
Price Index to a maximum of 8% in any one year. Any inflation above 8% in any one year is 
applied to increase the pension in subsequent years when the adjustment is less than 8%. 



3. The OPSEU Plan 

In April, 1994, the Province and the Ontario Public Service Employees' Union ("OPSEU") 
reached an agreement (the "Sponsorship Agreement") to sponsor a pension plan to operate separately 
from the PSPPlan for members of OPSEU, the Amalgamated Transit Union, the Ontario Liquor 
Control Board Employees' Union, and certain members of the Canadian Union of Public Employees. 
The OPSEU Act was enacted in June, 1994 by the Province to give effect to the Sponsorship 
Agreement and to create the Ontario Public Service Employees' Union Pension Plan (the "OPSEU 
Plan"). 

The benefits for all pensioners and deferred pensioners who terminated before January 1, 1993 
and for all other PSPPlan members continue to be payable by the PSPPlan. 

The Sponsorship Agreement, the OPSEU Act and a Sponsorship Amendment and Asset Transfer 
Agreement specified how the assets and liabilities of the OPSEU Plan were to be determined and 
transferred from the PSPPlan to the OPSEU Plan. The calculation of the amount transferrable was 
based on the share of assets and actuarial liability attributed to the OPSEU Plan members as at 
December 31, 1992 under the agreements. The estimate of the total amount of assets transferrable 
to the OPSEU Plan including marketable assets and Special Province of Ontario Debentures as at 
December 31, 1994 was $4,381 billion, which was transferred in January 1995. 

The amounts of assets transferable to the OPSEU Plan were estimates, based on information 
known and assumptions made as at December 31, 1994. The amounts are subject to adjustment as 
further information becomes available. As at the date of preparation of these financial statements, 
the Board was in the process of reviewing estimates of the second adjustment between the PSPPlan 
and the OPSEU Plan based on additional information. The amount of the adjustment is not 
determinable at this time, although it is not expected to exceed about one half percent of the assets 
already transferred. No amount has been accrued in the financial statements. Operating expenses 
of $3.6 million paid on behalf of the OPSEU Plan have been accrued as receivable pending 
reimbursement.The final adjustment is currently scheduled to be completed by 1998. This will 
incorporate the results of a Provincial project to verify and correct, where necessary, the membership 
database of both plans. 



3-26 PUBLIC ACCOUNTS, 1995-96 



Prior year financial statements presented the combined financial results of both the PSPPlan and 
the OPSEU Plan and are accordingly not presented as comparatives in the current year since they are 
not meaningful. 

4. Summary of Significant Accounting Policies 

a) Basis of Presentation 

The consolidated financial statements are prepared in accordance with generally accepted 
accounting principles and present the position of the PSPPlan as a separate entity independent of 
the employers and plan members. 

b) Principles of Consolidation 

The accounts of wholly-owned subsidiaries are included on a consolidated basis. 

c) Investments 

Traded investments are stated at market value based on year end market prices. Short-term 
investments are carried at amortized cost. Special Province of Ontario Debentures, which are 
non-marketable, are recorded at face value (see Note 5). Real estate is valued at market which 
has been determined to be equivalent to acquisition cost in the current year. Gains and losses 
realized on the disposal of investments are credited or charged to investment income. The 
increase or decrease in unrealized gains and losses on investments is shown separately on the 
financial statements. 

d) Contributions 

Contributions from members and employers which are due to the PSPPlan at year end are 
recorded as receivable. Contributions and matching contributions from purchases of credit for 
prior employment and transfers are recorded when cash is received. Payments on account of 
unfunded liabilities are recorded in the year in which they are received. 

e) Pensions 

Payments of pensions, refunds and transfers are recorded in the year in which they are made. 

f) Fixed Assets 

Fixed assets are carried at cost less accumulated depreciation. Depreciation is provided on a 
straight-line basis over the estimated useful lives of the fixed assets as follows: 

Computer equipment 5 years 

Leasehold improvements Remaining term of lease 

Furniture and fixtures 10 years 

g) Foreign Currency Translation 

Foreign currency transactions are translated into Canadian dollars at the rates of exchange 
prevailing at the dates of the transactions. 

The market value of investments and cash balances denominated in foreign currencies are 
translated at the rates in effect at year end. The resulting unrealized gain or loss is included in 
the consolidated statement of changes in net assets available for benefits. 



PUBLIC ACCOUNTS, 1995-96 



3-27 



5. Investments 



(in thousands of dollars) 



As at December 31, 1995 
Market 
Value Cost 



Canadian 

Cash and short term investments 

Bonds 

Equities 

Canadian Investments 



$ 269,394 $ 269,215 

1,036,679 985,638 

681.851 584.538 

1,987,924 1,839,391 



Foreign 

Cash and short term investments 

Bonds 

Equities 



15,264 15,264 

212,971 203,449 

1.391.382 1.020.648 



Foreign Traded Investments 


1,619,617 


1,239,361 


Special Province of Ontario Debentures 


3,909,909 


3,909,909 


Real Estate, net 


695,498 


695,498 


TOTAL INVESTMENTS 


$ 8,212,948 


$7,684,159 



The Special Province of Ontario Debentures, which are non-marketable, are recorded at their 
aggregate face value of $3,910 billion. By discounting cash flows based on year end market yields 
of comparable bonds, a value of $5,290 billion could be determined. 

There are currently 31 Special Province of Ontario Debentures maturing over the next 19 years 
with a weighted average interest rate of 11.44%. 

The Board owns a one hundred percent interest in the following regional shopping centres: 



Brentwood Mall, Burnaby, BC 
Carlingwood Mall, Ottawa, ON 
Lougheed Mall, Burnaby, BC 
Marlborough Mall, Calgary, AB 



Halifax Centre, Halifax, NS 
Pen Centre, St. Catharines, ON 
Pickering Town Centre, Pickering, ON 
St. Vital Centre, Winnipeg, MB 



The properties are held by wholly-owned subsidiary companies. 



3-28 



PUBLIC ACCOUNTS, 1995-96 



6. Fixed Assets 



(in thousands of dollars) 



Accumulated 
Cost Depreciation 



Net 



Computer equipment 
Leasehold improvements 
Furniture and fixtures 

TOTAL FIXED ASSETS 



$ 2,972 

1,046 

480 

$ 4,498 



$ 2,083 
321 
214 

$ 2,618 



$ 889 
725 
266 

$ 1,880 



7. Net Investment Income 

(in thousands of dollars) 



Interest Income 

Special Province of Ontario Debentures 
Cash and short term investments: 

Canadian 

Foreign 
Bonds: 

Canadian 

Foreign 

Total Interest Income 



$ 452,262 

21,419 
1,200 

93,518 
13.681 

582,080 



Dividend Income 

Canadian 
Foreign 

Total Dividend Income 



12,111 
29.896 

42,007 



Real Estate, Net of Management Expenses 



36,761 



Realized Gain on Investments 



154,455 



Total Investment Income 

Investment management and custodial fees 



815,303 
6,288 



NET INVESTMENT INCOME 



$ 809,015 






PUBLIC ACCOUNTS, 1995-96 3-29 



8. Contributions 

(in thousands of dollars) 



Members 

Current service $ 91,254 

Prior service 2.954 



94,208 



Employers 

Current service 39,127 

Prior service 1.586 



40,713 



Transfers from other plans 6,180 

TOTAL CONTRIBUTIONS $141,101 



The terms of the PSPPlan, including contribution requirements, are set out in the PSPAct and 
summarized in Note 2. During 1994, the Province passed legislation to temporarily reduce these 
contributions for a three-year period commencing April 1, 1994 and concluding March 31, 1997. 

The Province reduced employer contributions otherwise payable by set dollar amounts for each 
annual period ending March 31, 1995, 1996 and 1997. Reductions were applied first to payments 
otherwise receivable on account of unfunded liabilities and the remainder to reduce other 
contributions. These amounts were set out for the PSPPlan and the new OPSEU Plan (see Note 
3). The estimated reductions applicable to the continuing PSPPlan for each of its fiscal years 
ending December 31, 1996 and 1997 is as follows: 

(in thousands of dollars) 



1996 $ 175,490 

1997 $ 44,030 



Further, the Province reduced contribution levels by 1% of salaries for the period April 1, 1994 
to March 31, 1995 for employers and April 1, 1994 to March 31, 1997 for employees. 

As a result of the reductions in contributions otherwise receivable by the Plan in 1995, Member's 
Contributions were reduced by $13.7 million and total Employers' Contributions by $176 million. 



3-30 PUBLIC ACCOUNTS, 1995-96 



Obligation for Pension Benefits 

In accordance with the PSPAct, an initial actuarial valuation of the original PSPPlan was 
completed by the Board's actuaries, William M. Mercer Ltd. ("Mercer"), as at January 1, 1990 
which was, with the agreement of the Chair of the Management Board of Cabinet and the Treasurer 
of Ontario, filed with the Pension Commission of Ontario and Revenue Canada. This valuation 
disclosed an initial unfunded actuarial liability of $2,494 billion as at January 1, 1990 based on a 
liability of $11,349 billion and assets of $8,855 billion. The Province was required to fund the 
initial unfunded liability by monthly payments over 40 years. These monthly payments were 
estimated as a constant percentage of projected future earnings of members. This payment schedule 
will result in a steady increase in the actual unfunded liability until 2014, at which point it will 
decline. 

In April, 1994, Mercer completed an actuarial valuation of the original PSPPlan which showed 
an unfunded liability of $2,678 billion as at December 31, 1992, reflecting an experience gain of 
$329 million. In accordance with the PSPAct, this experience gain resulted in an adjustment to the 
schedule for funding the unfunded liabilities. 

The OPSEU Plan was formed effective January 1, 1993 (see Note 3). The actuarial value of the 
assets attributed to that Plan at that date was $3,865 billion and the related actuarial value of the 
accrued pension benefits assumed was approximately $4.49 billion. 

Mercer has produced an estimate of the actuarial obligation as at December 31, 1995 for the 
continuing PSPPlan after reflecting transfers to the OPSEU Plan. This estimate projects the 
amounts as at December 31, 1992 for 36 months. This estimate is calculated as follows: 



(in thousands of dollars) 

Actuarial present value of accrued pension obligations 

at December 31, 1992 $10,317,007 

Interest on accrued benefits 2,369,842 

Benefits accrued 469,886 

Benefits paid (1,688,907) 

Net effect of Contribution Reductions, "Factor 80" program 

and salary experience (17,804) 

Actuarial present value of estimated pension obligations 
at December 31, 1995 $11,450,024 



In addition, Mercer produces an estimate of the actuarial value of the assets on a basis consistent 
with the valuation of the pension obligations. This calculation recognizes the value of the Special 
Province of Ontario Debentures on a discounted basis, and provides for averaging of realized and 
unrealized gains on other investments. It does not take into account any experience gains or losses 
on investments since the date of the last valuation. The actuarial value of the assets was estimated 
as $9,221 billion at December 31, 1995, which, when compared to the actuarial obligation above, 
results in a total unfunded liability of $2,229 billion. 



PUBLIC ACCOUNTS, 1995-96 3-31 



This valuation estimate reflects the impact on the plans of recent initiatives by the Province. 
These initiatives include the "Factor 80" program (see Note 10), the planned reductions in 
contributions under legislative changes made in 1994 (see Note 8) and a provision for the effects 
of estimated experience gains related to salary restraint programs. 

The Board has commissioned Mercer to perform a full actuarial valuation for the PSPPlan at 
December 31, 1995, giving effect to the transfers made to the OPSEU Plan (Note 3). Thereafter, 
as required by the Pension Benefits Act (Ontario) and the Income Tax Act (Canada), actuarial 
valuations will be performed at least every three years. 

The foregoing information was computed following the method of valuation required under the 
PSPAct, and it is this method upon which the funding of the Plan is based. However, the Board 
is also required to report under the reporting standard set by The Canadian Institute of Chartered 
Accountants ("CICA") which requires that pension obligations be calculated using best estimate 
assumptions and the projected benefit method pro-rated on services. Using this method the present 
value of estimated pension obligations as at December 31, 1995 would be $9,792 billion. 



10. Factor 80 Early Retirement Program 

The PSPPlan was amended to include a provision for an enhanced retirement opportunity for 
certain members of the pension plan. The amendment allows an unreduced pension for those 
members whose age and years of credit in the PSPPlan total 80 years. Members are eligible for 
this program if they achieve the 80 Factor prior to April 1, 2000 and elect, within certain time 
frames, to retire. 

The liability of the continuing PSPPlan arising from the Factor 80 Early Retirement Option is 
estimated at $325 million as at December 31, 1995. It is anticipated that this liability will be 
largely offset by certain experience gains arising from the impact of salary restraints and actual 
inflation rates being lower than those used in the valuation assumptions. Any additional liability 
not so offset must be funded over 15 years commencing in 1997. 



1 1 . Statutory Information 

The statutory information required under the Public Sector Salary Disclosure Act, 1995, with 
respect to employees who are paid a salary of $100,000 or more in a year is as follows: 



W.H. Somerville, Chairman 

L. Lu, President 

Jon-Jo Douglas, Senior Vice-President, 
General Counsel & Secretary 

R. Kay, Senior Vice-President, 109,905 15,000 287 

Investments 

* After Social Contract Deductions 

"Benefits" are those defined as taxable under the Income Tax Act (Canada). 





PERFORMANCE 




SALARY 


PAY 


BENEFITS 


*$ 117,247 


$ 


$ 


122,941 


20,000 


315 


120,792 


15,000 


310 



3-32 PUBLIC ACCOUNTS, 1995-96 



1 2. Ontario Provincial Police Early Retirement Benefit 

Under the PSPPlan, the Board is required to report annually on the early retirement benefit 
provided by the PSPPlan to members who are employed by the' OPP. This early retirement benefit 
is available to OPP members who are 50 years of age and have 30 years of credit in the PSPPlan. 
OPP members contribute 2% of their salary to the PSPPlan in addition to the regular contribution 
amount. This contribution is matched by the employer. There is currently a temporary reduction 
in these employer contributions. The total reduction over the period from April 1, 1994 to March 
31, 1997 is $7 million. 

As explained in Note 10, an 80 Factor early retirement program has been introduced by the 
Province. As a result of this program, OPP members who would have qualified under the OPP 
early retirement program are classified and reported under the Government's 80 Factor early 
retirement program. When the Province's program expires, the liability for OPP plan members who 
attain 50 years of age and have 30 years of credit in the Plan will be reported under the OPP early 
retirement benefit. 

The position of the OPP early retirement benefit was included in the actuarial valuation as at 
December 31, 1992. The value of projected future contributions and benefits included in the 
December 31, 1992 actuarial valuation was updated to reflect actual contributions received and 
benefit payments made during the period to December 31, 1995. This method produces a reasonable 
estimate of the financial position of this benefit according to the Board's actuaries. 

The status of the OPP early retirement benefit as at December 31, 1995, after providing for the 
employer's special contribution holiday was as follows: 



(in thousands of dollars) 

Assets allocated to payment of OPP early retirement benefit $ 42,463 

Actuarial value of future contributions from OPP members and employer 53.771 

96,234 

Actuarial obligation of future OPP retirements 87,932 

Assets available in excess of contributions $ 8,302 



PUBLIC ACCOUNTS, 1995-96 3-33 



13. Operating Expenses 

(in thousands of dollars) 



Salaries and benefits $ 4,802 

Agency services 585 

Office premises and operations 1,042 

Computer and professional services 1,076 

Depreciation 700 

Communications 369 

Audit 75 

Training and travel 63 

Publications, registration and filing fees 94 

TOTAL OPERATING EXPENSES $ 8,806 



14. Commitments 

The Board is committed under a lease for office premises at One Financial Place, Toronto, at an 
annual net rental of approximately $525 thousand until the year 2002. 



3-34 



PUBLIC ACCOUNTS, 1995-96 



Schedule of Significant Investments 



As at December 31, 1995 

(in thousands of dollars) 



Market 
Value 
$ 



Cost 

$ 



PROVINCE OF ONTARIO 

Non-Marketable Special Debentures 
Bonds & Short term investments 



$ 3,909,909 
47.316 

$ 3,957,225 



$ 3,909,909 
44.059 

$3,953,968 



ONTARIO HYDRO 

Bonds 



$ 36,517 



$ 34,505 



GOVERNMENT OF CANADA 

Bonds & short term investments 



REAL ESTATE 



$ 854,304 
$ 695,498 



$ 823,336 
$ 695,498 



PUBLIC ACCOUNTS, 1995-96 305 



Office of the Idjfe Bureau du 

Provincial Auditor ^^mfjSr verificateur provincial 

of Ontario raMfitS de l'Ontario 




Box 105, 15th Floor, 20 Dundas Street West, Toronto, Ontario M5G 2C2 

B.P. 105. 15 e etage, 20, rue Dundas ouest, Toronto (Ontario) M5G 2C2 

(416) 974-9806 Fax: (416) 327-9862 

327- 2381 



Auditor's Report 



To the Public Guardian and Trustee for the Province of Ontario 
and to the Attorney General 



I have audited the balance sheet of the Public Guardian and Trustee for the Province of Ontario as at 
March 31, 1996 and the statements of revenue and expenditure and of surplus for the year then ended. 
These financial statements are the responsibility of the Public Guardian and Trustee's management. My 
responsibility is to express an opinion on these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards require 
that I plan and perform an audit to obtain reasonable assurance whether the financial statements are free 
of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts 
and disclosures in the financial statements. An audit also includes assessing the accounting principles 
used and significant estimates made by management, as well as evaluating the overall financial statement 
presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial position of 
the Public Guardian and Trustee for the Province of Ontario as at March 31, 1996 and the results of the 
its operations for the year then ended in accordance with the accounting policies described in note 2 to 
the financial statements. 



/\ (/J /^tA*>£su^a*s> — 



Toronto, Ontario K..W. Leishman, CA 

lune 12, 1996 Assistant Provincial Auditor 



3-36 




PUBLIC ACCOUNTS, 1995-96 






The Public Guardian and Trustee for the Province of Ontario 

Balance Sheet 

As at March 31. 1996 






(dollars in thousands) 


1996 


1995 




Assets 

Estates and Trusts 

Cash in bank 

Bonds and other debt issue 

Funds invested (Schedule A) 

Real estate 

Stocks and other securities 


S 2,463 $ 

12,066 

424,163 

50,205 

17,243 


692 

14,256 

437,763 

51,549 

15,413 



Mortgages and loans receivable 
Life insurance 
Accounts receivable 
Other 

Deduct mortgages and loans payable 

Administration Fund (Note 3) 
Cash in bank 
Accounts receivable 
Funds invested (Schedule A) 



518,326 
2.160 



516.166 



143 

22 

4,481 



4.646 



520.812 



532,145 
1.776 


$ 


530.369 


241 

57 
2,900 


3.198 


5- 


533,567 



Liabilities and Surplus 

Estates and Trusts 

Client estates 

Crown estates 

Probable escheats (Note 4) 

Executorship estates 

Cemetery trusts 

Corporate trusts 

Forfeited corporate assets 

Unclaimed balances 

Unadministered estates 

Liability to government agencies 

Other liabilities 

Administration Fund (Note 3) 

Current liabilities 

Appropriated Funds 

Assurance Fund (Note 5) 
Litigation Reserve Fund (Note 6) 
Allowance for Doubtful Accounts Fund (Note 7) 
Medical Consultancy Fund (Note 8) 
Unappropriated Fund 
Surplus 



On behalf of the Public Guardian and Trusted for the Province of Ontario 



395,029 


411,519 


74,170 


72,700 


2,112 


2,294 


16,293 


19,083 


13,365 


12,481 


3,024 


2,940 


3,652 


3,484 


1,483 


1,455 


4,517 


4,230 


2,442 


29 


79 


154 



516.166 



530,369 



409 



516,575 



1.837 



4037 



666 



531,035 



200 


200 


,000 


2,000 


100 


100 


100 


100 



132 



2,532 




Public Guardian and Trustee 



<&£**£ _ } 




Deputy Public Guardian and Trustee 
- Client Services 



See accompanying schedules and notes to financial statements. 



Deputy Public Guardian and Trustee 
- Legal Services 



PUBLIC ACCOUNTS, 1995-96 307 

The Public Guardian and Trustee for the Province of Ontario 
Statement of Revenue and Expenditure 
Year ended March 31. 1996 

(dollars in thousands) 1996 1995 

Revenue 

Fees collected 

Client estates S 

Crown estates 

Probable escheats 

Executorship estates 

Charities trusts 

Cemetery trusts 

Corporate trusts 

Forfeited corporate assets 

Other 



6,911 $ 


6,076 


1,349 


1,421 


1 


174 


541 


299 


186 


236 


49 


49 


3 


128 


16 


46 





8 



15,453 


11,390 


2,190 


1,313 


3,315 


3,580 


1,844 


2,334 


1,237 


1,217 


(8,039) 


(3.834) 



9,056 8,437 

Bank interest 65 54 

Income from funds invested, net (Schedule B) 9.527 9,333 

18.648 17,824 

Expenditure 

Salaries and wages 

Employee benefits (Note 9) 

Services 

Supplies and equipment 

Transportation and communication 

Less amount recovered from the Ministry of the Attorney General 

16.000 16,000 

Excess of Revenue over Expenditure 2,648 1,824 

Statement of Surplus 

Year ended March 31. 1996 

(dollars in thousands) 1996 1995 

Balance, beginning of year 

Excess of Revenue Over Expenditure 

Reimbursement of claims on Assurance Fund (Note 5) 
Transfer to increase Litigation Reserve Fund (Note 6) 
Reimbursement of claims on Litigation Reserve Fund (Note 6) 
Balance, end of year 



132 $ 


486 


2,648 


1,824 


2,780 


2,310 


(17) 


— 


— 


(1,500) 


(926) 


(678) 


1,837 


132 



See accompanying schedules and notes to financial statements. 



3-38 PUBLIC ACCOUNTS, 1995-96 

The Public Guardian and Trustee for the Province of Ontario 

Notes to the Financial Statements 

March 31, 1996 

1. General 

The Public Guardian and Trustee performs duties under a number of statutes with the 
following main responsibilities: 

♦ the management of estates of mentally incompetent individuals; 

♦ the administration of estates of persons who die in Ontario intestate and without next- 
of-kin; 

♦ the gathering of assets on behalf of the Crown under the Escheats Act when there is 
no known owner of those assets or the owner is a corporation no longer in existence; 
and 

♦ a general supervisory role over charities and charitable property. 



2. Significant Accounting Policies 

a) Basis of Accounting 

Fees collected, bank interest and expenditure are recorded using the cash basis of 
accounting which, for expenditure, is modified to allow an additional thirty days to 
pay for debts incurred during the fiscal year just ended. Net income from funds 
invested is recorded on an accrual basis. 

b) Funds Invested 

Funds are invested in high quality fixed income instruments subject to the investment 
guidelines of the Financial Administration Act, and to the guidelines and limitations 
as set by the Office of the Public Guardian and Trustee with emphasis on the 
preservation of capital and maximizing return. These securities are reflected at cost 
adjusted for the amortization of premiums or discounts on purchase over the period to 
maturity. 

c) Stocks and bonds of Estates and Trusts 

Stocks and bonds of Estates and Trusts are recorded at their market value at the time 
of taking over the Estates and Trusts with an annual adjustment to market value at 
December 3 1 each year. 

d) Real Estate 

Real estate is recorded at appraised value at time of incorporation of the trust and is 
subject to periodic revaluations. 

e) Life Insurance 

Life insurance is recorded at its cash surrender value at the time of incorporating the 
trust and is subject to valuation every two years. 



PUBLIC ACCOUNTS, 1995-96 3-39 



The Public Guardian and Trustee for the Province of Ontario 

Notes to the Financial Statements 

March 31, 1996 

f) Fixed assets 

Fixed assets are recorded as an expenditure when purchased. 



3. Administration Fund 

The Administration Fund is the operating account of the Public Guardian and Trustee. It is 
used to accumulate fees charged each estate for services, as prescribed by the regulations 
under the Public Trustee Act. 

Cash balances in the Administration Fund which are not required for operating purposes are 
invested along with the cash funds of Estates and Trusts. The Administration Fund receives 
the net interest income of these investment activities, after interest is allowed on the funds of 
Estates and Trusts in accordance with regulations under the Act. 

All operating expenses of the Office of the Public Guardian and Trustee are paid from the 
Administration Fund. 

Pursuant to section 9(5) of the Public Trustee Act, the Lieutenant Governor in Council may 
from time to time direct the payment into the Province's Consolidated Revenue Fund of any 
balance at the credit of the Administration Fund. 



4. Funds Escheated to the Crown 

The Public Guardian and Trustee is authorized by the Escheats Act to take possession of 
unclaimed property reverting to the Crown under the Succession Law Reform Act, Business 
Corporations Act, or common law. After a period often years, any property so received by 
the Public Guardian and Trustee which remains unclaimed is transferred to the Consolidated 
Revenue Fund of the Province. 

During the year $nil (1995: $nil) was transferred to the Province. 



5. Assurance Fund 

The Regulations under the Act provide that an Assurance Fund shall be established to meet 
losses for which the Office of the Public Guardian and Trustee might become liable. 
Accordingly, this fund has been established at $200,000 by transfers from the Administration 
Fund. 

During the year, the Fund was reimbursed $16,918 (1995: $nil). 



3-40 PUBLIC ACCOUNTS, 1995-96 

The Public Guardian and Trustee for the Province of Ontario 

Notes to the Financial Statements 

March 31, 1996 



6. Litigation Reserve Fund 

The intent of the Litigation Reserve Fund is to cover the costs of an opposing side's legal bills 
where the Office of the Public Guardian and Trustee is obligated to pay such costs. 

During the year, the Fund was reimbursed $925,616 (1995: $677,567) for legal costs 
incurred on behalf of clients. 



7. Allowance for Doubtful Accounts Fund 

« 

The intent of the Allowance for Doubtful Accounts Fund is to provide for all client accounts 
whereby the Public Guardian and Trustee has paid expenses on a client's behalf but is not 
expected to be able to recover the amount from the client. 



8. Medical Consultancy Fund 

The Medical Consultancy Fund was set up to cover fees of medical consultants for consent to 
treatment for the Public Guardian and Trustee to make substitute decisions on behalf of 
mentally incompetent persons under the Regulations of the Public Hospitals Act. 

During the year, the Fund was reimbursed $nil (1995: $nil). 



9. Pension Plan 

The Public Guardian and Trustee provides pension benefits for its permanent employees 
through participation in the Public Service Pension Fund established by the Province of 
Ontario. The office's share of contributions to the Fund during the year was $330 (1995: 
$nil) and is included in employee benefits in the Statement of Revenue and Expenditure. This 
amount included current contributions and additional payments required to cover the Office's 
share of the Fund's unfunded liability on January 1, 1990. These additional payments will 
continue over the next thirty-four years. 



10. Contingencies 

The Public Guardian and Trustee is involved in various legal actions arising in the normal 
course of operations, the outcome and ultimate disposition of which are not determinable at 
this time. 



PUBLIC ACCOUNTS, 1995-96 3-41 

The Public Guardian and Trustee for the Province of Ontario 

Notes to the Financial Statements 

March 31, 1996 

1 1. Statement of Changes in Financial Position 

A statement of changes in financial position was not prepared as it would not provide 
additional information. 



12. Subsequent Event 

Legislation was introduced in the Provincial Legislature in June 1996 {Government Process 
Simplification Act (Ministry of the Attorney General), 1996) that will provide that the Public 
Guardian and Trustee shall carry out the duties of the Accountant, in addition to the existing 
duties of the Public Guardian and Trustee. This will implement the amalgamation of the 
offices of the Public Guardian and Trustee and the Accountant of the Ontario Court. 



3-42 



PUBLIC ACCOUNTS, 1995-96 



The Public Guardian and Trustee for the Province of Ontario 

Details of Funds Invested 

March 31.1996 Schedule A 

(dollars in thousands) 1996 1995 



Short-term investments 

Long-term investments (Schedule C) 

Accrued interest 

Cash (bank indebtedness) 

Allocated as follows: 

Estates and Trusts 
Administration Fund (Note 3) 



$ 205,760 


$ 154,685 


210,062 


273,444 


12,504 


13,078 


318 


(544) 



428,644 



424,163 

4.481 

428,644 



440,663 

437,763 

2.900 

440,663 



Income from Funds Invested 
March 31. 1996 



Schedule B 



(dollars in thousands) 



1996 



1995 



Interest earned on investments 
Interest earned on bank accounts 

Deduct interest allowed 
Income from funds invested, net 



35,915 

446 

36^61 

26.834 

9,527 



33,773 

542 

34,315 

24.982 

9,333 



Details of Long-Term Investments 
March ?i, i??$ 



Schedule C 



(dollars in thousands) 



1996 



1995 



Corporate bonds 

Federal Government bonds 

Ontario Hydro bonds 

Provincial Government bonds 

Financial Institution bonds and short-term deposits 

Cost 

Par value 

Market value 



$ 7,123 


$ 7,122 


129,385 


1 16,895 


10,139 


18,427 


51,157 


48,687 


12.258 


82.313 


210,062 


273,444 


, 2LM9Q 


278.475 


216,642 


270,231 



PUBLIC ACCOUNTS, 1995-96 



3-43 




alance Sheet 



Workers' Compensation Board 
Balance Sheet 
December 31, 1995 

($ millions) 



1995 



1994 



Assets 

Cash and cash equivalents 

Receivables 

Investments (note 3) 

Injured Workers' Retirement Fund (note 4) 

Capital assets (note 5) 

Other assets 



284 
123 

6.472 

124 

198 

48 



478 

179 
5.901 

75 
123 

54 



$ 7.249 



$ 6.810 



Liabilities 




Payables and accruals 


$ 499 


Deposits 


68 


Project financing (note 6) 


75 


Injured Workers' Retirement Fund (note 4) 


124 


Benefits liability (note 7) 


17.375 



475 
62 
75 
75 

17.525 



Unfunded Liability 



18.141 
(10.892) 



18.212 
(11.402) 



$ 7.249 



$ 6,810 



Approved: 




Brock Smith 

Acting President 

and Chief Executive Officer 




Glenn W. Cooper 

Vice-President, Finance and Administration 

and Chief Financial Officer 



The accompanying notes form an integral part of the financial statements. 



3-44 PUBLIC ACCOUNTS, 1995-96 



Q/tatement of Operations 
and Unfunded 'Liability 



Workers' Compensation Board 

Statement of Operations and Unfunded Liability 

For the Year Ended December 31 , 1995 

(S millions) 





1995 


1994 


Revenues 






Assessment 






- Current 


$ 1.953 


$ 1.864 


- Unfunded liability 


700 


487 


Investment (note 3) 


593 


499 




3.246 


2.850 


Expenses 






Benefits (note 7) 






- Long-term disability 


1,103 


1.160 


- Rehabilitation 


456 


365 


- Short-term disability 


326 


376 


- Health care 


214 


272 


- Survivor benefits 


136 


83 



2.235 2.256 
Net increase in the Injured Workers' 

Retirement Fund (note 4) 49 29 

Administrative and other (note 8) 339 331 

Legislated obligations (note 9) 113 104 



2,736 2.720 



Surplus from Operations 510 130 

Unfunded Liability, beginning of year 1 1 .402 1 1 ,532 

Unfunded Liability, end of year $ 10.892 $ 11.402 

The accompanying notes form an integral part of the financial statements. 




PUBLIC ACCOUNTS, 1995-96 3-45 



l emmt of Cash Flows 



Workers' Compensation Board 

Statement of Cash Flows 

For the Year Ended December 31, 1995 



1$ millions) 








1995 


1994 


Cash Flows from Operating Activities 

Cash received from: 

Employers, for assessments 
Investments 


$ 2,718 
265 


$ 2,530 
231 




2,983 


2.761 



Cash paid to: 

Claimants, survivors and care providers (2,385) (2,331) 

Injured Workers' Retirement Fund (49) (29) 

Employees and suppliers for 



administrative goods and services 
Others under legislated obligations 


(306) 
(113) 


(313) 
(104) 




(2.853) 


(2.777) 


Met cash provided (used) by operating activities 


130 


(16) 


Cash Flows from Investing Activities 

Cash received from: 

Sales and maturities of investments 
Net sales of short-term securities 


2.848 
231 


2,601 




3.079 


2.601 


Cash paid for: 

Purchases of investments 

Net purchases of short-term securities 

Net purchases of capital assets 


(3.315) 
(88) 


(2.264) 

(152) 

(61) 




(3.403) 


(2.477) 


Met cash provided (used) by investing activities 


(324) 


124 


Increase (Decrease) in Cash and Cash Equivalents 

-ash and Cash Equivalents, beginning of year 


(194) 
478 


108 
370 


lash and Cash Equivalents, end of year 


$ 284 


$ 478 



|rhe accompanying notes form an integral pan of the financial statements. 

10 



3-46 



PUBLIC ACCOUNTS, 1995-96 



( &Ktestothe 
Financial Statements 



December 31, 1995 

1. Nature of Operations 

The Workers' Compensation Board (WCB) is a 
Crown Agency created by an Act of the Ontario 
Legislature in 1914. It is responsible for 
administering the Workers' Compensation Act and 
Regulations of Ontario (the Act), R.S.O. 1990. 

The WCB administers the Act for two groups of 
employers referred to as Schedules 1 and 2. 
Schedule 1 relates to industries in which the 
employers are insured through "collective liability" 
and are required to contribute to the WCB's 
Accident Fund. Schedule 2 relates to employers 
who are "self-insured", in that they are individually 
liable. The federal government, which is covered 
under a separate agreement with Human Resources 
Development Canada, is also treated as a Schedule 2 
employer. The WCB pays the actual cost of claims 
for workers of self-insurers and is reimbursed by 
those employers for the claims paid, as well as for 
the cost of administering the claims. 

The WCB does not receive government funding 
or other assistance and raises funds through 
assessments on the payrolls of Schedule 1 
employers covered under the Act, in order to provide 
compensation to workers or survivors of the workers 
who are injured in the course of employment or who 
contract an occupational disease. 

2. Significant Accounting Policies 

The financial statements have been prepared in 
accordance with generally accepted accounting 
principles. The significant accounting policies are 
summarized as follows: 

Cash and cash equivalents 
Cash and cash equivalents are operating funds 
consisting of cash and money market instruments 
with maturities of less than six months. 



Investments 

a) Bonds, coupons and mortgages 

Bonds, coupons and mortgages are carried i 
amortized cost. In the case of mortgages, 
amortized cost is adjusted for principal 
repayments. Realized gains and losses on 
the sale of bonds, coupons and mortgages 
are deferred and amortized over the lesser o 
20 years or the period to maturity of the secri 
sold. 

b) Equities and real estate 

Equities and real estate are carried at cost 
adjusted towards market value, using a five-b 
moving average market method. Realized g« 
and losses are deferred and amortized over i\ 
five-year period. 

c) Short-term securities 
Short-term securities consist of money mark 
instruments with maturities of less than 
1 2 months from the date of purchase and are 
carried at amortized cost. Gains and losses 
from sales are included in income in the yea 
they occur. 

d) Foreign currency translation 
Transactions in investments denominated in 
foreign currencies are translated into Canadi 
dollars at the exchange rate in effect at the ti 
of the transaction. These investments are 
translated to Canadian dollars at the exchang 
rate in effect at the balance sheet date. 

Injured Workers' Retirement Fund 
Investments held in the Injured Workers' Retirenr 
Fund are carried at market value. Changes in 
market fluctuations are taken into income in the ; 
they occur or are realized. 



// 



PUBLIC ACCOUNTS, 1995-96 



3-47 



Capital assets and depreciation 
Capital assets are stated at cost. Capital assets, 
excluding land, are depreciated using the 
straight-line method at rates calculated to expense 
the cost of assets over the estimated useful lives. 
Construction-in-progress is stated at cost and 
represents the WCB 's pro rata share of cost. 
Included in cost are financing costs, which are 
capitalized during the construction period. 
Depreciation commences when the asset becomes 
fully operational. 

Assessment revenue 

Assessment revenue is determined on the basis of 
estimated and actual payrolls for employers included 
in Schedule 1 of the Act, adjusted for claim 
experience, where relevant. Assessment rates 
include a component that contributes towards the 
reduction of the unfunded liability. 

Included in assessment revenue are 
reimbursements by self-insurers for claims paid, as 
well as for the cost of administering the claims. 

Benefits liability 

The benefits liability is based on the level and 

nature of entitlements and actuarial determinations. 

Investments and Investment Revenue 

millions) 



Estimates for reported and unreported claims which 
occurred on or before December 3 1 are based upon 
past experience, modified for current trends. While 
significant judgmental factors are included in the 
determination of unpaid claims, management 
believes the amounts provided for unpaid claims are 
adequate. Adjustments, if any, resulting from 
continuous review of entitlements and experience, 
availability of new information, and actuarial 
evaluations will be recorded in future accounting 
periods when such adjustments become known. The 
benefits liability has been obtained by discounting 
the future benefit payments to present value using a 
real interest rate of three per cent. 

The benefits liability does not include any 
provision for payment of claims relating to self- 
insurers, as they are a -liability of the self-insurers. 

Provision has not been made for future 
administration costs of existing claims, arising in 
whole, or in part, from employment prior to 
December 31, 1995. Similarly, provision has not 
been made for the cost of claims for occupational 
diseases, or for the cost of existing claims for 
diseases and injuries that are not currently 
considered to be work-related, but may in the future 
be considered to be work-related. 






1995 


1994 


Carrying 
Value 


Market 
Value 


Carrying 
Value 


Market 
Value 


xed Income Securities 










mds - Government 


$ 1.432 


$ 1,504 


$ 770 


$ 756 


- Corporate 


379 


423 


665 


664 


mpons 


1.273 


1.602 


1.382 


1,483 


ortgages 


148 


151 


307 


298 




3.232 


3,680 


3.124 


3.201 


pities 










imestic 


1,073 


1.217 


699 


789 


Ireign - U.S. 


643 


852 


514 


638 


- Global 


932 


1.130 


724 


868 




2.648 


3.199 


1.937 


2,295 


a/ Estate 


306 


272 


331 


285 


'Ort-term Securities 








' 


>ney market instruments 


242 


242 


466 


466 


crued investment income 


44 


44 


43 


43 




S 6.472 


$ 7.437 


$ 5.901 


$ 6,290 






3-48 



PUBLIC ACCOUNTS, 1995-96 



The carrying value of investments comprises 
investments at cost of $6,737 million (1994: 
$6,099 million) including accrued investment 
income, plus adjustments towards market value of 
$161 million (1994: $146 million), less unamortized 
net gains realized on the sale of investments of 
$426 million (1994: $344 million). 

The WCB engages in a securities lending 
program whereby securities are loaned to 
borrowers, approved by the Investment Fund's 
custodian, for a fee, against high quality collateral. 
At December 31, 1995, the market value of 
securities on loan was $571 million (1994: 
$584 million). 

Revenue by category of investment is as follows: 

($ millions) 



1995 



1994 



Bonds 


$ 129 


$ 115 


Coupons 


145 


160 


Equities 


248 


157 


Mortgages 


10 


29 


Short-term securities 


54 


42 


Real estate 


- 


5 




586 


508 


Injured Workers' 






Retirement Fund 


. 15 


(1) 


Investment expenses 


(8) 


(81 



Investment revenue 



593 



499 



In 1995, $177 million (1994: $101 million) of 
realized and unrealized net gains were amortized to 
investment revenue. 

Injured Workers' Retirement Fund 

Under section 44 of the Act, the WCB sets aside 
funds equal to 10 per cent of every payment made to 
injured workers under section 43 of the Act. In 
accordance with the provisions of the Act, these 
funds are segregated from the WCB's Accident 
Fund and are invested to provide for retirement 
payments to injured workers. 

In 1995, the net increase in the Injured 
Workers' Retirement Fund was $49 million (1994: 
$29 million). This net increase resulted from funds 
set aside pursuant to section 44 of the Act in the 
amount of $36 million, plus $15 million earned on 
its investments, less $2 million paid as retirement ' 
pensions. 



The market value of investments at December 3 
is as follows 

($ millions) 







1995 




1994 


Bonds ■ 




$ 50 




$ 43 


Coupons 




29 




24 


Money market instruments 


43 




7 


Accrued investment income 


2 




1 






$ 124 




$ 75 


5. Capital Assets 










($ millions) 














1995 


1994 


Oepreciatio 










Cost 


Net Book 


Net Book 


Rate 






Value 


Value 


% 


Land 


$ 7 


$ 7 


$ 7 


- 


Construction-in-progress 


151 


151 


89 


- 


Buildings 


19 


9 


2 


21/2 


Leasehold improvements 


6 


1 


1 


10 


Equipment 


99 


30 


24 


20 




$282 


$198 


$123 





Depreciation expense in 1995 was $13 million 
(1994: $13 million). 

Project Financing 

The WCB is a 75% participant in an office building 
co-ownership agreement. To partially fund the 
development and construction of the office building 
the WCB entered into a long-term mortgage loan 
agreement in 1993. The mortgage loan is secured 
by the building and matures in the year 2015. The 
interest rate is fixed at 10.25 per cent per annum, 
compounded semi-annually. 

Benefits Liability and Benefits Expense 

The Workers' Compensation Act and the 
Occupational Health and Safety Act were amended 
by Bill 165 in 1994. Benefits expense for 1995 
includes the financial effect of the provisions of 
Bill 165 for injuries that occurred in 1995. The 
financial impact for injuries that occurred on or 
before December 31, 1994 was reflected in the 
benefits expense for 1994. 



13 



PUBLIC ACCOUNTS, 1995-96 



3-49 



The movement in benefits liability during 1995 was as follows: 

(S millions) 









7535 








7554 




Long-term 


Rehabil- 


Short-term 


Health 


Survivor 








Disability 


itation 


Disability 


Care 


Benefits 


Total 


Total 


Benefits Liability. 
















beginning of year 


$ 13,496 3 


! 1.056 


$ 600 $ 


1.160 


$ 1.213 


$ 17,525 


$ 17.600 


Benefits Expense, 
















for the year 


1.103 


456 


326 


214 


136 


£235 


2.256 




14.599 . 


1.512 


926 


1.374 


1.349 


19,760 


19.856 


Benefits Paid, 
















during the year 
















- Schedule 1 


(1.138) 


(397) 


(312) 


(219) 


(88) 


(2.154) 


(2.106) 


- Self-insurers 


(109) 


(29) 


(53) 


(28) 


(10) 


(229) 


(224) 


- Injured Workers' 










" 






Retirement Fund 


(2) 


- 


- 


- 


- 


(2) 


(D 




(1.249) 


(426) 


(365) 


(247) 


(98) 


CU85) 


(2.331) 


Benefits Liability, 
















end of year 


$ 13.350 $ 


1.086 


$ 561 $ 


1.127 


$ 1.251 


$ 17,375 


$ 17.525 



Benefits paid include the following: 

($ millions) 



Schedule 1 



7355 



7554 



Self-insurers 



7555 



7554 



Long-term Disability 



- Worker pensions 


$ 594 ■ 


$ 606 


$ 66 


$ 67 


- Supplements 


253 


151 


20 


11 


- Future economic loss 


191 


161 


11 


10 


- Non-economic loss 


100 


135 


12 


12 . 




1.138 


1.053 


109 


100 


Rehabilitation 


397 


417 


29 


30 


Short-term Disability 


312 


337 


53 


59 


Health Care 










- Health care 


197 


191 


25 


22 


- Medical reports 


22 


22 


3 


3 




219 


213 


28 


25 


Survivor Benefits 


88 


86 


10 


10 




$ 2.154 


$ 2.106 


$ 229 


$ 224 






14 







3-50 



PUBLIC ACCOUNTS, 1995-96 



~" 



8. Administrative and Other Expenses 

Administrative and other expenses gonsist of the 
following: 

($ millions) 







7995 


7994 


Salaries and employee benefits 


S 


226 


$ 237 


Equipment maintenance and depreciation 


22 


26 


Occupancy 




28 


23 


Communication 




12 


11 


Supplies and services 




11 


14 


Miscellaneous 




14 


14 


Travel andvehicle maintenance 




4 


5 






317 


330 


Restructuring costs 




21 


- 


Farm Safety Association 




1 


1 




$ 


339 


$ 331 



9. Related Party Transactions 

Legislated obligations 

The WCB is required to reimburse the Government 
of Ontario for the administrative cost of the 
Occupational Health and Safety Act. The WCB is 
also required by the Workers' Compensation Act to 
fund the operating costs of the Workers' 
Compensation Appeals Tribunal, the Offices of the 
Worker and Employer Adviser, the Occupational 
Disease Panel, the Workplace Health and Safety 
Agency (WHSA) and the mine rescue stations. The 
amounts of reimbursements and funding are 
determined and approved by the Minister of Labour 
and, in certain instances, the WCB is directed by the 
Lieutenant Governor through Orders in Council to 
make those payments. The total amount of funding 
provided under these legislated obligations in 1995 
was $1 13 million (1994: $104 million). 

Institute for Work and Health 

The WCB also provides funding for the Institute for 
Work and Health. The funding provided in 1995 
was $5 million (1994: $5 million). These expenses 
are included in administrative and other expenses. 

Investments 

Included in investments are marketable fixed 

income securities issued by the Ontario provincial 

government and related corporations for 

$442 million (1994: $580 million). 



Other 

In addition to the legislated obligations, accident 
prevention expenses and funding for the Institute 
for Work and Health referred to above, the financi 
statements include amounts resulting from routine 
operating transactions conducted at prevailing mat 
prices, with various Ontario govemment-controlle 
ministries, agencies, and Crown corporations with 
which the WCB may be considered related. 
Account balances resulting from these transaction 
are included in the financial statements and are 
settled on normal trade terms. 

10. Commitments and Contingencies 

Operating leases . 

At December 31, 1995, the WCB was committed 
under non-cancellable operating leases requiring 
future minimum payments as follows: 

1$ millions) 



11. 



1996 


$ 8 


1997 


7 


1998 


6 


1999 


5 


2000 


5 


Beyond five years 


53 



$ 84 



At December 31, 1994, total future minimum 
payments were $97 million. 

Legal actions 

The WCB is party to various claims and lawsuits 
which are being contested. In the opinion of 
management, the outcome of such claims and 
lawsuits will not have a material effect on the WC 

Pension Plan 

The WCB has a contributory defined benefit 
pension plan for its employees and employees of tl 
provincial safety associations, which provides for 
partially indexed pensions based on years of servic 
and earnings rates near retirement. The investmen 
activities and the administrative and accounting 
matters of the pension plan are administered by the 
WCB. 



PUBLIC ACCOUNTS, 1995-96 



3-51 



An independent actuarial valuation performed as 
of December 31, 1995 has determined that the 
pension plan is in a surplus position. As at 
December 31, 1995, the pension plan's funded 
status was as follows: 



($ millions) 



IS millions) 








1995 


1994 


Pension assets 

Accrued pension obligations 


$ 690 
$ 553 


$ 622 
$ 492 



Segmented Financial Information 

Operating results and net assets (liabilities) of 
Schedule 1 , self-insurers, and of the Injured 
Workers' Retirement Fund established in accordance 
with section 44 of the Act included in the 1995 
financial statements are as follows: 

($ millions) 





Schedule 
1 


Self- 
insurers 


Injured 

Workers' 

Retirement 

Fund 


Total 


Operating results: 

Assessment revenue 


$ 2.387 


$266 


$ - 


$2,653 


Investment revenue 


577 


1 


15 


593 


Benefits expense 


(2.004) 


(229) 


(2) 


(2.235) 


Net increase in the Injured 










Workers' Retirement Fund 


(34) 


(2) 


(13) 


(49) 


Administrative, legislated 










obligations & other 










expenses 


(416) 


(36) 


- 


(452) 


Surplus from operations 


$ 510 


$ - 


$ - 


$ 510 









Injured 










Workers' 






Schedule 


Self- 


Retirement 




1 


insurers 


Fund 


Total 


Net assets (liabilities): 










Cash and investments 


$ 6.712 


$ 44 


$ - 


$ 6.756 


Benefits liability 


(17.375) 


- 


- 


(17.375) 


Injured Workers' 










Retirement Fund 


- 


- 


(124) 


(124) 


Deposits 


- 


(68) 


- 


(68) 


Other net assets (liabilities) (229) 


24 


124 


(81) 


Unfunded liability 


$(10,892) 


$ - 


$ - 


$(10,892) 



13. Comparative Figures 

Certain re-classifications have been made to the 
prior year financial statements to conform to the 
current year's presentation. 



16 



3-52 



PUBLIC ACCOUNTS, 1995-96 




esponsibility for 
Financial Reporting 



The accompanying financial statements were prepared by management in accordance with generally accepted 
accounting principles, consistently applied and include some amounts based upon management's best estimates a 
judgements. Any financial information contained elsewhere in the Annual Report is consistent with these financi 
statements. 

Management is responsible for the integrity of the financial statements and has established systems of internal 
control to provide reasonable assurance that assets are properly accounted for and safeguarded from loss. 

The Internal Audit Branch performs audits designed to test the adequacy and consistency of the WCB's interna 
controls, practices and procedures. 

The external auditors, KPMG Peat Marwick Thorne, working under the direction of the Provincial Auditor, ha' 
performed an independent audit of the financial statements of the WCB in accordance with generally accepted 
auditing standards. Their report outlines the scope of this independent audit and their opinion on the financial 
statements of the WCB. 

Eckler Partners Ltd., the independent consulting actuaries to the WCB, express an opinion on the adequacy anc 
appropriateness of the valuation of the WCB's benefits liability. 



I 




Brock Smith 

Acting President 

and Chief Executive Officer 

March 15, 1996 



Glenn W. Cooper 

Vice-President, Finance and Administration 

and Chief Financial Officer 



17 



PUBLIC ACCOUNTS, 1995-96 



3-53 



( CMuditors , Report 



ME 



Peat MarwickThorne 



To the Workers' Compensation Board, 
the Minister of Labour, 
and to the Provincial Auditor 

Pursuant to the Workers' Compensation Act which provides that the accounts of the Workers' Compensation Board 
(WCB) shall be audited by the Provincial Auditor or under his direction by an auditor appointed by the Lieutenant 
Governor in Council for that purpose, we have audited the balance sheet of the WCB as at December 31, 1995 and 
the statements of operations and unfunded liability and cash flows for the year then ended. These financial statements 
are the responsibility of WCB management. Our responsibility is to express an opinion on these financial statements 
based on our audit. 

We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we 
plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material 
misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the 
financial statements. An audit also includes assessing the accounting principles used and significant estimates made 
by management, as well as evaluating the overall financial statement presentation. 

In our opinion, these financial statements present fairly, in all material respects, the financial position of the WCB 
as at December 31, 1995 and the results of its operations and the changes in its financial position for the year then 
ended in accordance with generally accepted accounting principles. 



s<?&Z4&%6~~ -^^Z& 



Chartered Accountants 

Toronto, Ontario 
March 15, 1996 



18 



3-54 



PUBLIC ACCOUNTS, 1995-96 




onsulting 
Actuaries ' Report 



Eckler Partners Ltd. 

Consulting Actuaries' Report on the Valuation of the 
Benefits Liability of the Schedule 1 Accident Fund of the 
Workers' Compensation Board of Ontario as at December 31, 1995 



We have determined the estimated present value as at December 31, 1995 of future payments for short-term disab 
long-term disability, rehabilitation, survivor benefits, health care and retirement income benefits under Schedule 1 
account of accidents that occurred on or before that date to be $17,375 million. We have examined the data upon 
which the calculations were based and found them to be sufficient and reliable for the purposes of the valuation ai 
consistent with the WCB's financial statements. We consulted with WCB management including the Chief Actual 
selecting appropriate assumptions and methods for the valuation. As in previous valuations, the present value doe 
not include provision for future claims related to occupational disease or for future expenses of administration. 

The present value reported above includes the liability for benefits under Bill 162 which came into effect as of 
January 2, 1990. In determining this liability, we took into account WCB management's estimates of the average 
percentage of permanent impairment of workers becoming eligible for compensation for non-economic loss under 
section 42, of the average percentage wage loss of workers becoming eligible for compensation for future loss of 
earnings under section 43, and of the portions of compensation for future loss of earnings under section 43, and of 
supplemental pensions under section 147(4) of the Act which will be continued following the reviews 24 months a 
60 months after the benefits commence. We believe WCB management's estimates in this regard to be reasonable 

The present value also takes into account the provisions of Bill 165 which came into effect as of January 1, 199 
which affects the indexing of compensation and which provides for additional pension for certain categories of inji 
worker. 

The valuation was based on the provisions of the Workers' Compensation Act and on the WCB's administrative 
practices in effect as of January 1, 1996. Full provision has been made for potential future increases in the coverec 
earnings ceiling and in the level of compensation as provided under the Act by using a net investment return 
assumption of 3% per annum with respect to fully indexed benefits and 5% per annum with respect of partially 
indexed benefits, on the assumption that investment income in excess of these rates will be required to finance 
increases in those benefits related to inflation. The long-term rate of general price inflation assumed in the valuatic 
was 4% per annum. 



19 



PUBLIC ACCOUNTS, 1995-96 3-55 

The methods and assumptions employed in the valuation were consistent with those used in the previous valuation, 
after taking account of changes in claim patterns and the improving mortality of injured workers and survivors and of 
(amendments to the Act. A complete description of the methods and assumptions employed in the valuation will be 
provided in our detailed report to the WCB on the valuation. 

In our opinion, the assumptions made in this valuation are appropriate, the methods employed are in accordance 
with sound actuarial principles and the amount of $17,375 million as at December 31, 1995 makes reasonable 
provision for future payments for short-term disability, long-term disability, rehabilitation, survivor benefits, 
health care and retirement income benefits under Schedule 1 on account of accidents that occurred on or before 
December 31, 1995. 



tUdJU 



David A. Short, F.S.A., F.C.I.A. 1/ Jill M. Flicht, F.S.A., F.C.I.A 



Actuaries with the firm of Eckler Partners Ltd. 
March 15, 1996 




20 



3-56 



PUBLIC ACCOUNTS, 1995-96 



Public Sector Salary 



Disclosure 



The Public Sector Salary Disclosure Act, 1996 requires the WCB to publish in its annual report 1995 salary and 
benefit information of employees whose salaries were $100,000 or more. 

Name Position Earnings* 



Ali, Zainul 


Treasurer 


$103,677 


Aronshtam, Masha 


Medical Advisor 


$107,211 


Arvisais. James 


Medical Advisor 


$106,488 


Audia. Mary 


Strategic Planning Co-ordinator 


$116,044 


Belanger, Adele 


Legal Counsel 


$112,795 


Bodasing, Deomanie 


Executive Director, Downsview Rehabilitation Centre 


$140,613 


Boga, Amirali 


Medical Co-ordinator 


$122,670 


Bowman. Leslie 


Medical Co-ordinator 


$117,172 


Cantlie, George 


Medical Co-ordinator 


$117,649 


Carr, Patricia 


Medical Consultant 


$125,577 


Colaco, Carmen 


Medical Co-ordinator 


$123,617 


Cook. Gordon ** 


Director, Investments 


$101,383 


Cooper, Glenn 


Vice-President, Finance & Administration 
and Chief Financial Officer 


$127,357 


Copeland. Kenneth 


Acting President and Chief Executive Officer 


$283,848 


Das. Lakshman 


Medical Advisor 


$102,798 


De Demeter, Dorrit 


Medical Consultant 


$124,239 


De Domenico, Ivan 


Medical Advisor 


$111,509 


Douglas, Colin 


Legal Counsel 


$111,140 


Dutton, William 


Medical Advisor 


$116,166 


Frame, Joy 


Legal Counsel 


$105,662 


Garg, Fwarn 


Medical Advisor 


$110,759 


Germansky, Martin 


Medical Advisor 


$110,759 


Goldenberg, Solomon *** 


Medical Consultant 


$110,768 


Greaves, Douglas 


Executive Director, Equity Investments 


$132,500 


Gregoire, Jean 


Chief Actuary 


$107,059 


Hadjiski, Anna 


Medical Consultant 


$121,671 


Ho, Michael 


Clinical Training Specialist 


$123,294 


Holyoke, Paul 


Director, Legal Branch 


$121,924 


Jolley. Linda 


Vice-President. Human Resources & Client Appeals 


$119,434 


Karr, William 


Medical Co-ordinator 


$100,469 


Kelly. Brian 


Medical Co-ordinator 


$123,880 


Kosmidis. Elizabeth 


Legal Counsel 


$100,014 


Lamoureux, Linda 


Director, Special Investigations Branch 


$121,298 


Linton. Mary 


Vice-President, Investments 


$157,500 


Little, William 


Medical Consultant 


$123,461 


Long, Kerry 


Vice-President, Information Services 






and Chief Information Officer 


$170,000 


Longmore, Robert 


Medical Co-ordinator 


$126,153 


Lortie-Monette, Francine 


Medical Co-ordinator 


$104,798 



Taxable 


Total 


Benefits 


Earnings 


$555 


$104,232 


$520 


$107,731 


$520 


$107,008 


$375 


$116,419 


$502 


$113,296 


$520 


$141,133 


$520 


$123,189 


$520 


$117,691 


$538 


$118,187 


$520 


$126,096 


$520 


$124,137 


$428 


$101,811 


$553 


$127,909 


$ 


$283,848 


$520 


$103,317 


$520 


$124,759 


$478 


$111,987 


$502 


$111,642 


$520 


$116,686 


$520 


$106,182 


$529 


$111,288 


$529 


$111,288 


$440 


$111,208 


$641 


$133,141 


$480 


$107,538 


$640 


$122,311 


$520 


$123,814 


$567 


$122,492 


$517 


$119,952 


$518 


$100,987 


$520 


$124,400 


$455 


$100,469 


$542 


$121,840 


$730 


$158,230 


$581 


$124,042 


$ 


$170,000 


$580 


$126,733 


$503 


$105,301 



22 



PUBLIC ACCOUNTS, 1995-96 



3-57 



Name 

MacArthur, Angus 
Malayil. Ammini 
Mastrilli, Arcangelo 
Mueller. Peter 
Mulligan, Robert 
Paisley, Kenneth "* 
Painvin, Catherine 
Picken, George 
Preradovic, Nikola 
Prichett, Barry 
Redfearn, R. Graham 
Rellinger, Catherine 
Roy, Marie 
Sahay, Satyendra 
Schatz, Stanley 
Schofield, Michelle 
Sexsmith, Shauna 
Shapiro, Gary 
Simmons, Wayne 
Stewart, Thomas 
Stones. David "* 
Sutherland. Doris 
Tabesh, Ali 
Thakur, Ranasree 
Van Clieaf. Sam " 
Walker. John 
Wardekar. Ashok 
Werry. Clark 
Whylie, Barbara 
Yeandle-Hignell, James 



Position 

Medical Consultant 

Medical Consultant 

Medical Advisor 

Vice-President, Communications & Public Affairs 

Manager, Equity Investments 

Director, Clinical Resources & Consulting 

Medical Co-ordinator 

Director, Hamilton Regional Office 

Medical Advisor 

Medical Advisor 

Medical Advisor 

Vice-President, Client Services 

Medical Co-ordinator 

Medical Consultant 

Medical Co-ordinator 

Medical Co-ordinator 

Manager, Equity Investments 

Medical Advisor 

Director, Bonds & Money Market Investments 

Medical Advisor 

Director, Revenue Projects 

Medical Consultant 

Medical Co-ordinator 

Medical Co-ordinator 

Vice-President, Client Services 

Medical Advisor 

Medical Consultant 

Medical Co-ordinator 

Chief Medical Officer 

Medical Co-ordinator 



Earnings* 

$125,060 
$124,982 
$110,422 
$100,000 
$107,613 
$127,650 
$127,349 
$103,862 
$113,706 
$112,983 
$112,037 
$134,395 
$108,560 
$118,143 
$117,172 
$117,537 
$102,064 
$113,389 
$116,311 
$117,256 
$111,680 
$125,188 
$114,976 
$122,516 
$114,602 
$101,732 
$115,700 
$102,024 
$146,742 
$120,402 



Taxable 


Total 


Benefits 


Earnings 


$531 


$125,590 


$520 


$125,502 


$520 


$110,941 


$577 


$100,577 


$557 


$108,170 


$518 


$128,168 


$520 


$127,869 


$520 


$104,382 


$520 


$114,226 


$520 


$113,503 


$520 


$112,557 


$534 


$134,929 


$520 


$109,080 


$639 


$118,782 


$ 


$117,172 


$520 


$118,057 


$539 


$102,603 


$520 


$113,909 


$520 


$116,830 


$527 


$117,783 


$520 


$112,199 


$520 


$125,707 


$537 


$115,513 


$520 


$123,036 


$520 


$115,122 


$465 


$102,197 


$578 


$116,278 


$461 


$102,485 


$638 


$147,381 


$538 


$120,940 



** 
*** 



The amount shown as earnings in this disclosure statement may not represent the individual's actual annual rate of salary. 

The earnings required to be made public under the Public Sector Salary Disclosure Act, 1996 reflect the amount reported to 

Revenue Canada on the employer's T4 slip for an employee. The earnings shown in this statement may therefore include 

non-recurring payments in 1995 for retroactive pay from a reclassification or a grievance settlement or a pay-out upon retirement. 

The earnings shown may be less than the individual's annual rate of salary if the individual worked only part of the year. 

Retired. 

No longer with the WCB on December 31, 1995. 



23 



3-58 



PUBLIC ACCOUNTS, 1995-96 



Management Report 



Management's Responsibility For Financial Reporting 

The accompanying financial statements of Ontario 
Hydro are the responsibility of management and have 
been prepared in accordance with accounting princi- 
ples generally accepted in Canada, applied on a basis 
consistent with that of the preceding year. The signifi- 
cant accounting policies followed by Ontario Hydro 
are described in the Summary of Significant 
Accounting Policies contained in note 1 to the financial 
statements. The preparation of financial statements 
necessarily involves the use of estimates based on 
management's judgement, particularly when transac- 
tions affecting the current accounting period cannot be 
finalized with certainty until future periods. The finan- 
cial statements have been properly prepared within 
reasonable limits of materiality and in light of informa- 
tion available up to April 16, 1996. The information 
presented elsewhere in the Annual Report is consistent 
with that in the financial statements. 

Management maintains a system of internal con- 
trols designed to provide reasonable assurance that the 
assets are safeguarded and that reliable financial infor- 
mation is available on a timely basis. The system 
includes formal policies and procedures and an organi- 
zational structure that provides for appropriate delega- 
tion of authority and segregation of responsibilities. 
An internal audit function independendy evaluates the 
effectiveness of these internal controls on an ongoing 
basis and reports its findings to management and the 
Audit Committee of the Board of Directors. 
The financial statements have been examined by 
Ernst & Young, independent external auditors appoint- 
ed by the Lieutenant-Govemor-in-Council of Ontario. 
The external auditors' responsibility is to express their 



; 



opinion on whether the financial statements are fairlj 
presented in accordance with generally accepted 
accounting principles. The Auditors' Report, which 
appears on page 36, oudines the scope of their exam 
nation and their opinion. 

The Board of Directors, through the Audit 
Committee, is responsible for ensuring that manage- 
ment fulfils its responsibilities for financial reporting 
and internal controls. The Audit Committee meets 
periodically with management, the internal auditors 
and the external auditors to satisfy itself that each 
group has properly discharged its respective responsi 
bility, and to review the financial statements before 
recommending approval by the Board of Directors. 
The external auditors have direct and full access to tt 
Audit Committee, with and without the presence of 
management, to discuss their audit and their findings 
as to the integrity of Ontario Hydro's financial 
reporting and the effectiveness of the system of 
internal controls. 



On behalf of Management, 




President & Chief Executive Officer 

Executive Vice-President, Chief Financial Officer 62 
Managing Director, Corporate Business Croup 



Toronto, Canada, 
April 16, 1996 



199S ANNUAL REPORT 



PUBLIC ACCOUNTS, 1995-96 



3-59 



(Auditors' Report 



To The Board Of Directors Of Ontario Hydro: 

We have audited the consolidated statement of finan- 
cial position of Ontario Hydro as at December 31, 

"jj 1995 and the consolidated statements of operations 
and changes in cash position for the year then ended. 
These financial statements are the responsibility of 
Ontario Hydro's management. Our responsibility is to 
express an opinion on these financial statements based 
on our audit. 

We conducted our audit in accordance with general- 
ly accepted auditing standards. Those standards 

| require that we plan and perform an audit to obtain 
reasonable assurance whether the financial statements 
are free of material misstatement. An audit includes 
examining, on a test basis, evidence supporting the 
amounts and disclosures in the financial statements. 
An audit also includes assessing the accounting principles 



used and significant estimates made by management, 
as well as evaluating the overall financial statement 
presentation. 

In our opinion, these consolidated financial state- 
ments present fairly, in all material respects, the 
financial position of Ontario Hydro as at December 31, 
1995 and the results of its operations and the changes 
in its cash position for the year then ended in accor- 
dance with generally accepted accounting principles. 



Chartered Accountants 

Toronto, Canada, 
April 16, 1996 



#~~r 



ONTARIO HYORO 



^^ 



3-60 



PUBLIC ACCOUNTS, 1995-96 



Consolidated Statement of Operations 

for the year ended December 3 1 (millions of dollars) 



1995 



199 A 



Revenues 

Primary power and energy 
Municipal utilities 
Retail customers 
Direct industrial customers 

Secondary power and energy (note 2) 
Other revenues 

Costs 

Operation, maintenance and administration 

Fuel used for electric generation 

Power purchased 

Provincial government levies (note 3) 

Depreciation and amortization (note 4) 



Income before financing charges 

Financing charges (note 5) 

Income before corporate restructuring charge 

Corporate restructuring charge (note 6) 
Net income 



5,899 


5,829 


1,635 


1,688 


914 


866 


8,448 


8,383 


233 


349 


315 


264 



8,996 



1,931 


1,935 


592 


586 


495 


341 


283 


284 


1,640 


1,595 


4,941 


4,741 


4,055 


4,255 


3,427 


3,400 


628 


855 


- 


268 


628 


58.7 



8,996 



See accompanying notes to financial statements. 



1995 ANNUAL REPORT 



PUBLIC ACCOUNTS, 1995-96 



Consolidated Statement of Financial Position 



at December 31 (millions of dollars) 



3-61 



Assets 



1995 



1994 



Fixed assets (note 7) 

Fixed assets in service 

Less accumulated depreciation 

Construction in progress 



Current assets 

Accounts receivable 

Fuel for electric generation (note 8) 

Materials and supplies, at cost 



Other assets 

Deferred debt costs 

Deferred pension costs (note 17) 

Deferred demand management costs, 

net of accumulated amortization 
Long-term accounts receivable and other assets 



50,485 
12,662 
37,823 
1,476 
39,299 



1,144 
377 
282 

1,803 



840 


1,046 


149 


169 


411 


396 


482 


498 


1,882 


2,109 


42,984 


44,100 



49,678 
11,239 
38,439 
1,468 
39,907 



1,282 
519 
283 

2,084 



See accompanying notes to financial statements. 



ONTARIO HYDRO 



3-62 



PUBLIC ACCOUNTS, 1995-96 



Liabilities 



1995 



1994 



Long-term debt (note 9) 
Current liabilities 

Bank indebtedness (note 10) 

Accounts payable and accrued charges 

Short-term notes payable (note 11) 

Accrued interest 

Long-term debt payable within one year (note 9) 

Other liabilities 

Unamortized swaption premiums (note 12) 
Long-term accounts payable and accrued charges 
Accrued fixed asset removal and used nuclear fuel 
disposal costs (note 13) 



Contingencies & Commitments (notes 12 & 14) 



28,726 



3,590 



30,202 



604 


603 


1,007 


1,271 


934 


1,129 


879 


891 


2,704 


2,765 


6,128 


6,659 


657 


696 


514 


583 


2,419 


' 2,048 



Equity 



3,327 



Retained earnings (note 15) 



4,540 
42,984 



3,912 
44,100 



On behalf of the Board, 



Chairman, Board of Directors 




President cU Chief Executive Officer 



Toronto, Canada, 
April 16, 1996 



1995 ANNUAL REPORT 



PUBLIC ACCOUNTS, 1995-96 



[Consolidated Statement of Changes in Cash Position 



\for the year ended December 31 (millions of dollars) 



3-63 



1995 



199* 



Operating activities 

Net income 

Adjust for non-cash items 

Depreciation and amortization 
Provision for corporate restructuring 
Amortization of foreign exchange gains and losses 
Provision for used nuclear fuel disposal costs 
Other 

Change in non-cash balances related to operations (note 16) 



Financing activities 

Debt for long-term financing 
Issued 
Retired 

Redemption of debt for long-term financing, 

net of re-issuances 
Cash paid on settlement of swaptions 



Investing activities 

Fixed assets 
Other assets 



Change in cash position during the year 
Cash position at beginning of year 

Cash position at end of year (note 16) 



See accompanying notes to financial statements. 



ONTARIO HYORO 



^M 



628 


587 


1,640 


1,595 


- 


33 


55 


52 


73 


93 


63 


(112) 


2,459 


2,248 


20 


8 



2,479 



(1,941) 



2,256 



2,494 


2,737 


(3,206) 


(3,700) 


(712) 


(963) 


(1,229) 


(210) 


- 


(72) 



(1,245) 



(932) 


(1,089) 


138 


16 


(794) 


(1,073) 


(256) 


(62) 


(868) 


(806) 


(1,124) 


(868) 



3-64 PUBLIC ACCOUNTS, 1995-96 



Notes to Financial Statements 



1. Summary of significant accounting policies 



The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in 
Canada, applied on a basis consistent with that of the preceding year. The significant accounting policies followed by Ontarii 
Hydro are described below. 

a) Rate setting 

Ontario Hydro has broad powers to generate, supply and deliver electric power throughout the Province of Ontario. The 
Corporation operates under the Power Corporation Act and is subject to the provisions of the Ontario Energy Board Act. 

Under the provisions of the Power Corporation Act, the price payable by municipal and other customers for power is the j 
cost of supplying the power. Such cost is defined in the Act to include the cost of operating and maintaining the system, the 
cost of energy conservation programs, depreciation, interest, and the annual amounts for debt retirement and stabilization of! 
rates and contingencies. The annual amounts for debt retirement and stabilization of rates and contingencies are accounted 
as net income. 

Under the provisions of the Ontario Energy Board Act, a public hearing before the Ontario Energy Board is required to 
review any changes in electricity rates proposed by Ontario Hydro which affect its municipal utilities, direct industrial cus- 
tomers, or, if the Minister of Energy so directs, rural retail customers. The Ontario Energy Board then submits its recommend! 
tions to the Minister of Environment and Energy. After considering the recommendations of the Ontario Energy Board, Ontar.!> 
Hydro's Board of Directors, under the authority of the Power Corporation Act, establishes the electricity rates to be charged tj 
customers. 

The Board of Directors may specify that an amount related to an item be included in electricity rates of a period which dif 
fers from the period in which it would be recognized under generally accepted accounting principles for enterprises operating.i 
a non-rate-regulated environment. If so, the accounting treatment given the item is the same as its treatment for rate-setting p-- 
poses. This authority of the Board of Directors may be used in respect of a specific transaction or an accounting policy. 

Ontario Hydro's accounting policies relating to discounts and premiums arising from the acquisition of debt prior to matur/ 
and foreign exchange gains and losses on United States dollar-denominated short-term financing replacing United States dolla; 
denominated long-term debt which has been redeemed prior to maturity, reflect the rate-setting treatment of these items as 
specified by the Board of Directors. Under generally accepted accounting principles for enterprises operating in a non-rate-regi 
lated environment these amounts would be included as gains or losses of the current period. The Board of Directors has also 
used its rate-setting authority to specify that costs of the rehabilitation program for steam generators at Pickering "A" and "B" : 
and Bruce "A" Nuclear Generating Stations shall be deferred for recovery in future periods. Under generally accepted accountii; 
principles for enterprises operating in a non-rate-regulated environment these costs would be expensed as incurred. 

b) Consolidation 

The consolidated financial statements include the financial statements of Ontario Hydro and its wholly-owned subsidiary 
Ontario Hydro International Inc. (OHI Inc.). OHI Inc. was incorporated under the Ontario Business Corporations Act and was 
established as a subsidiary of Ontario Hydro in September, 1993. OHI Inc. publishes separate financial statements. 

c) Fixed assets 

Fixed assets in service include operating facilities and non-operating reserve facilities, and heavy water held for use in nuclear I 
generating stations. Construction in progress includes fixed assets under construction. 

Fixed assets are capitalized at cost which comprises material, labour, engineering costs, overheads, depreciation on service ' 
equipment, interest applicable to capital construction activities, and for new facilities, the costs of training initial operating staf! 
In the case of generating facilities, the cost also includes the net cost of commissioning which comprises the cost of start-up lei. 
the value attributed to energy produced by generation facilities during their commissioning period. For multi-unit facilities, a ! 
proportionate share of the cost of common facilities is placed in service with each major operating unit. The cost of heavy wat: 
comprises the direct cost of production and applicable overheads, as well as interest and depreciation on the heavy water pro- 



1995 ANNUAL REPORT 



PUBLIC ACCOUNTS, 1995-96 3-65 



1. Summary of significant accounting policies (continued) 



duction facilities and the estimated removal costs of these facilities. Leases which transfer the benefits and risks of ownership of 

assets to Ontario Hydro are capitalized. 

Interest is capitalized on construction in progress at rates (1995 - 10.1 per cent; 1994 - 10.2 per cent) which approximate the 

average cost of all long-term funds borrowed. If the construction period of a project is extended and the construction activities 
~iare continued, interest is capitalized during the period of extension provided that the project has a reasonable expectation of 

being completed. 
* If a project is cancelled or deferred indefinitely with a low probability of resuming construction, all costs, including the costs 

of cancellation, are written off to operations. 

If fixed assets are removed from operations and mothballed for future use, classified as non-operating reserve facilities, the 

:osts of mothballing are charged to operations. 

d) Depreciation 

; The capital costs of fixed assets in service are depreciated on a straight-line basis, with the exception of heavy water held to 
replace losses occurring during the operation of Ontario Hydro's nuclear generating stations. Heavy water held for this purpose 
,s depreciated on a sinking fund basis over the period through to the first year heavy water from an out-of-service nuclear sta- 
tion is estimated to be available for replacement purposes. Depreciation rates for the various classes of assets are based on their 
estimated service lives. Major components of fossil and nuclear generating stations are depreciated over the lesser of the service 
ife expectancy of the major component or the remaining service life of the associated generating station; for hydroelectric gen- 
:rating stations, major components are depreciated over the service life expectancy of the component, ranging from 25 to 100 
ffll/ears. The estimated service lives of assets in the major classes are: 



ienerating stations - fossil - 40 years 

- nuclear - 40 years 



-leavy water - in nuclear generating stations - over the period ending in the year 2040 

- held for use in nuclear - over the period ending in the year 2011 

generating stations 



l» Transmission and distribution facilities - 10 to 100 years 



Administration and service facilities - 5 to 50 years 



I 

) 
in accordance with group depreciation practices, for normal retirements the cost of fixed assets retired is charged to accumulated 

j. depreciation with no gain or loss reflected in operations. However, gains and losses on sales of fixed assets and losses on prema- 

aire retirements are charged to operations in the year incurred as adjustments to depreciation expense. 

When the costs of removal less residual value on retirements of fixed assets can be reasonably estimated and are significant, 

provisions for these costs are charged to depreciation expense on an annuity basis over the remaining service life of the related 

fixed assets. Removal costs that are provided for include the estimated costs of decommissioning nuclear and fossil stations and 

„ die estimated costs of removing certain nuclear reactor fuel channels. Other removal costs are charged to depreciation expense 

as incurred. 

The estimated service lives of fixed assets and the significant assumptions underlying the estimates of fixed asset removal 

osts are subject to periodic review which could result in changes. Any changes arising out of such a review are implemented on 

a remaining service life basis from the year the changes can first be reflected in electricity prices. 

Non-operating reserve facilities are amortized so that any estimated loss in value is charged to depreciation expense on a 

straight-line basis over their expected non-operating period. 

e) Heavy water sales 

Ontario Hydro has produced sufficient quantities of heavy water to meet future needs of its existing nuclear generating stations 
v and is n6w producing heavy water for sales to external parties. Revenues from external sales contracts requiring the production of 
. neavy water far in advance of delivery dates are recognized on a percentage-of-completion basis and revenues from all other heavy 

water sales are recognized at the point of sale. Resulting profits or losses are credited or charged to operations in the year incurred. 



ONTARIO HYDRO 



3-66 PUBLIC ACCOUNTS, 1995-96 



1. Summary of significant accounting policies (continued) 



f) Fuel for electric generation 

Fuel used for electric generation comprises the average inventory costs of fuel consumed, the value attributed to commissionir 
energy produced, and provisions for disposal of nuclear fuel used during the period. The inventory cost of fuel comprises fuel 
purchases, transportation and handling costs. 

The costs for disposal of nuclear fuel used in each period are charged to operations based on estimated future expenditures 
and interest accumulating to the estimated date of disposal. Estimates of expenditures, interest and escalation rates, and the da 
of disposal are subject to periodic review. Adjustments resulting from changes in estimates are charged to operations on an 
annuity basis over the period from the year the changes can first be reflected in electricity prices to the estimated in-service da 
of the disposal facility. 



tP 



:3 






g) Foreign currency translation 

Current monetary assets and liabilities in foreign currencies are translated to Canadian currency at year-end rates of exchange, 
and the resultant exchange gains or losses are credited or charged to operations. Long-term debt payable in foreign currencies i 
translated to Canadian currency at year-end rates of exchange. Resulting unrealized exchange gains or losses are deferred and 
included in deferred debt costs, and are amortized to operations on an annuity basis over the remaining life of the related debt 

Foreign exchange gains or losses on hedges of long-term debt payable in foreign currencies are deferred and included in 
deferred debt costs. The deferred gains or losses on hedges are amortized to operations on an annuity basis in the periods the 
hedges provide benefit. 

Foreign exchange gains or losses on early redemption of long-term debt, including subsequent gains and losses on short-tern 
replacement financing, are deferred and included in deferred debt costs if the exposure in the foreign currency related to the 
redeemed debt is continued by refinancing the redeemed debt in the same currency. These deferred gains or losses are amor 
tized on an annuity basis over the period to the original maturity date of the redeemed debt. If the foreign currency exposure i: 
reduced as a result of the early redemption of debt, the resulting foreign exchange gains or losses related to the redeemed debt 
are credited or charged to operations. 

h) Deferred debt costs 

Deferred debt costs include the unamortized amounts related to unrealized foreign exchange gains or losses resulting from the 
translation of foreign currency long-term debt; deferred foreign exchange gains or losses on hedges; deferred foreign exchange 
gains or losses on the early redemption of long-term debt; discounts or premiums arising from the issuance of debt or the acqui 
sition of debt prior to maturity; discounts or premiums accrued on foreign currency hedges; and net unamortized premiums on 
settled, exercised or expired swaption contracts. 

Discounts or premiums arising from the issuance of debt are amortized over the period to maturity of the debt on an annuit 
basis when the term of the debt exceeds one year and on a straight-line basis when the term is one year or less. Discounts or 
premiums on debt acquired prior to the date of maturity are amortized on an annuity basis over the period from the acquisitior 
date to the original maturity date of the debt. Discounts or premiums on foreign currency hedges are credited or charged to 
operations on an annuity basis over the terms of the individual hedges. Net unamortized premiums on settled, exercised or 
expired swaption contracts are amortized on an annuity basis over the period from the settlement, exercise or expiry date to the 
original maturity date of the related debt. 

i) Demand management 

Demand management activities undertaken by Ontario Hydro encourage customers to conserve or use electricity more efficient 
ly. Demand management costs that have reasonably assured and specifically identifiable future benefits to Ontario Hydro are 
deferred and amortized to operations on a straight-line basis over the periods that benefit. All other costs are charged to opera- 
tions as incurred. The benefit periods of deferred demand management costs are subject to periodic review which could result ; 
changes. Any changes arising out of such a review are implemented on a remaining benefit period basis from the year the 
changes can first be reflected in electricity prices. 



1995 ANNUAL REPORT 



PUBLIC ACCOUNTS, 1995-96 



3-67 



1. Summary of significant accounting policies (continued) 



I j) Pension plan 

The pension plan is a contributory, defined benefit plan covering all regular employees of Ontario Hydro. Pension costs for 
ilaccounting purposes are actuarially determined using the projected benefit method prorated on services and based on assump- 
tions that reflect management's best estimate of the effect of future events on the actuarial present value of accrued pension 
jfenefits. Pension plan assets are valued using current fair values and pension plan adjustments are amortized on a straight-line 
basis over the expected average remaining period of service of the employees covered by the Ontario Hydro pension plan. 



Ik) Research and development 

Research and development (R&D) costs are charged to operations in the year incurred, except for: R&D costs related directly to 
the design or construction of a specific capital facility, which are capitalized as part of the cost of the facility; R&D costs 
incurred to discharge long-term obligations, and for which specific provision has already been made, which are charged to the 
appropriate accumulated provision; and development costs incurred for products being developed for resale provided they meet 
specific criteria related to technical, market and financial feasibility, which are deferred and amortized to operations over a maxi- 
mum period of 10 years from the date of completion of the project. 



2. Secondary power and energy 

secondary power and energy revenues include $231 million (1994 - $345 million) from sales of electricity to United States utilities. 



3. Provincial government levies (millions of dollars) 



1995 



1994 



Provincial water rentals 
Provincial debt guarantee fee 



113 
170 
283 



110 
174 
284 



Provincial water rentals are the amounts paid to the Province of Ontario for the use of water for hydroelectric generation. The 
Province of Ontario has legislated that Ontario Hydro pay to the Province an annual debt guarantee fee of one half of one per- 
:ent on the total debt guaranteed by the Province, outstanding as of the preceding December 31. 



4. Depreciation and amortization (millions of dollars) 



1995 



1994 



jj Depreciation of fixed assets in service 
Amortization of deferred demand management costs 
Fixed asset removal costs 
Other removal costs 

Less: 

Depreciation charged to construction in progress 

Dther 



1,651 

9 

2 

11 

1,640 



1,469 


. 1,423 


31 


31 


98 


137 


53 


13 



1,604 

8 

1 

9 

1,595 



ONTARIO HYORO 



3-68 PUBLIC ACCOUNTS, 1995-96 






; 5. Financing charges (millions of Mian) 


1995 


19 


Interest on bonds, notes and other debt - long-term 


3,227 


3,35 


- short-term 


149 


id 


Interest on accrued fixed asset removal and 






used nuclear fuel disposal costs 


198 


11 
3,54' 




3,574 


Less: 






Interest charged to - construction in progress 


74 


11 


- fuel for electric generation 


4 




Interest earned on investments 


123 


6 

18 
3,35. 




201 


Interest charged to operations 


3,373 


Foreign exchange 


54 


4: 


- 


3,427 


3,40( 



6. Corporate restructuring charge (millions of Mian) 



1995 



199- 



Staff reduction and relocation costs 



261 
26? 



In 1994 through a review of the restructuring program initiated in 1993 and the business planning process, the Corporation iden- 
tified the need for additional staff reductions of approximately 2,400 positions. A Special Separation Plan was approved by the 
Board of Directors in December 1994 to attract as many voluntary staff departures as possible, with the balance to be achieved 
through involuntary measures, if required. A provision of $268 million was charged against income for 1994 to cover the esti- 
mated cost of the voluntary and involuntary staff reductions as well as costs related to surplus assets, lease cancellations and 
relocation costs related to the staff reductions. 



1995 ANNUAL REPORT 



PUBLIC ACCOUNTS, 1995-96 



7. FIXED ASSETS (millions of dollars) 



1995 



3-69 



'Generating stations - hydroelectric 

- fossil 

- nuclear 

(Heavy water - in nuclear generating stations 

- held to replace losses 
Transmission and distribution facilities 
Administration and service facilities 



Fixed Assets 
in Service 


Accumulated 
Depreciation 


Construction 
in Progress 


2,512 


832 


624 


5,442 


2,287 


42 


24,738 


4,873 


490 


4,025 


721 


- 


1,321 


60 


- 


10,611 


2,890 


300 


1,836 


999 


20 


50,485 


12,662 


1,476 



1994 



enerating stations - hydroelectric 

- fossil 

- nuclear 
water - in nuclear generating stations 

- held to replace losses 
Transmission and distribution facilities 
administration and service facilities 



t jHeavy 



Fixed Assets 
in Service 


Accumulated 
Depreciation 


Construction 
in Progress 


2,405 


800 


601 


5,344 


2,083 


36 


24,375 


4,141 


486 


4,025 


617 


- 


1,318 


28 


- 


10,363 


2,646 


342 


1,848 


924 


3 


49,678 


11,239 


1,468 



Sfudear steam generator rehabilitation costs 

Ontario Hydro has undertaken a major program to rehabilitate steam generators at Pickering "A" and "B" and Bruce "A" Nuclear 
Generating Stations. Costs of the program, which will continue until 1998, have been deferred and will be amortized over the 
remaining service lives of the individual generators commencing as each generator is returned to service. Deferred nuclear steam 
generator rehabilitation costs of $125 million are included in nuclear generating station construction in progress as at December 
31, 1995 (December 31, 1994 - $71 million). 



ONTARIO HYDRO 



3-70 PUBLIC ACCOUNTS, 1995-96 




8. FUEL FOR ELECTRIC GENERATION (million of dollars) 


1995 <L 


Inventories - uranium 


in A 


- coal 


225 cl 


-oil 


41 


. 


377 5 



9. Long-term debt (million of dollars) 


1995 


•/■ , 


Bonds and notes payable 
Other long-term debt 


31,395 
35 


32,9^ 

32,9 

27 

30,2' 


Less payable within one year 


31,430 

2,704 

28,726 



Bonds and notes payable, expressed in Canadian dollars, are summarized by years of maturity in the following table: 



(millions of dollars) 



1995 



19 



Years of Maturity 

1995 
1996 
1997 
1998 
1999 
2000 

1-5 years 

6-10 years 
11-15 years 
16 - 20 years 
21-25 years 
26 years and over 



Principal Outstanding 



Canadian 



27,067 



Foreign 



4,328 



Total 



2,546 


155 


2,701 


921 


478 


1,399 


2,500 


683 - 


3,183 


2,150 


- 


2,150 


1,552 


- 


1,552 


9,669 


1,316 


10,985 


7,815 


926 


8,741 


3,340 


- 


3,340 


970 


2,086 


3,056 


1,075 


-' 


1,075 


4,198 


- 


4,198 



31,395 



Weighted 

Average 

Interest Rate 

(percent) 



Principal 

Outstanding 

Total 



- 


2,762 




2,726 




1,491 




3,201 




2,150 


9.0 


12,330 


9.8 


9,584 


10.6 


2,929 


11.1 


3,777 


10.5 


- 


9.7 


4,308 



9.7 



32,928 



Weight 

Avera 

Interest R« 

(perce; 



1995 ANNUAL REPORT 











PUBLIC ACCOUNTS, 


1995-96 


3-71 


9. Long-term 


DEBT (continued) 








As described in note 


12, 


Ontario 


Hydro has 


used various derivative financial instruments to hedge the foreign exchange expo- 


sure related to long-terrr 


i debt denominated 


in foreign currencies. The following table summarizes the 


currencies in which 


Ontario Hydro's long 


-term debt 


is payable, 


before and after giving effect 


:o Ontario Hydro's hedging activities: 


(millions of dollars) 










1995 


1994 












Principal Outstanding 


•Principal Outstanding 












Before After 
Hedging Hedging 


Before After 
Hedging Hedging 


Canadian dollars 










27,067 27,632 


27,608 29,484 


United States dollars 










4,084 3,763 


5,088 3,444 


Swiss francs 










178 


161 


Japanese yen 










66 


71 



31,395 



31,395 



32,928 



32,928 



Bonds and notes payable are either held, or guaranteed as to principal and interest, by the Province of Ontario. 

Bonds and notes payable in United States dollars include $1,061 million (1994 - $1,091 million) of Ontario Hydro bonds 
held by the Province of Ontario having terms identical with Province of Ontario issues sold in the United States on behalf of 
lOntario Hydro. 

As described in note 12, Ontario Hydro has used various derivative financial instruments to manage the interest rate risk 
[associated with its outstanding long-term debt. 



i 10. Bank indebtedness 

Bank indebtedness includes short-term bank lines of credit which are available to Ontario Hydro in the amount of $600 million 
[1994 - $600 million), of which $599 million was utilized at year end (1994 - $595 million). The lines of credit are unsecured and 
Dear interest at less than the prime rate. 



11. Short-term notes payable (millions of dollars) 



1995 



1994 



Short-term notes used for cash management 
Short-term notes used for long-term financing 



520 

414 

934 



265 
864 



1,129 



Certain bond issues were called and refinanced at favourable interest rates by issuing short-term notes. Financial arrangements 
las described in note 12 were also entered into so as to achieve a fixed interest rate on most of the short-term notes used for 
fong-term financing. 



ONTARIO HYDRO 



© 



3-72 



PUBLIC ACCOUNTS, 1995-96 



12. DERIVATIVE FINANCIAL INSTRUMENTS (millions of dollars in stated currency) 



Ontario Hydro has used a variety of derivative financial instruments to manage foreign exchange and interest rate risk. 
Derivative financial instruments expose Ontario Hydro to credit risk, since there is a risk of counterparty default. This risk is 
limited to the cost of replacing contracts in which Ontario Hydro has an unrealized gain. Credit risk is monitored and mini- 
mized by dealing only with highly rated counterparties. The following table summarizes outstanding positions in derivative 
financial instruments as at December 31, 1995: 

1995 



•:■' 








Maturing 
in 1996 


Maturing 
beyond 1996 


Total 


Weighted 

Average 

Rate 


Foreign exchange risk 










management instruments: 










Forward exchange contracts 










Purchased forward 


US$67 


US$188 


US$255 


$1.29 




SF15 


- 


SF15 


$1.18 


Sold forward 


US$52 


US$129 


US$181 


$1.35 



Cross currency swap contracts 
Ontario Hydro receives 

foreign currency: 
United States dollar 
Swiss franc 
Japanese yen 
'contracted rate for exchange of principal 

Foreign currency option combination contracts 

Interest rate risk 

management instruments: 

Swaption contracts sold 

Ontario Hydro potentially pays fixed 

Interest rate swap contracts 
Ontario Hydro receives fixed 



Ontario Hydro pays fixed 



Forward rate agreements 

Ontario Hydro pays forward rate 



US$56 


us$56 


SF150 


SF150 


¥5,000 


¥5,000 



C$151 



Notional 

Principal 

Outstanding 

Total 



$1.36' 
$1.00' 
$0,013' 



US$568 
US$182 



US$656 

SF150 

¥5,000 

US$549 



Weig 
Ave 



$1.3. 
$1.3. 



$1.1 
S1.0C 

$0.01 



n/« 



C$1,936 


C$1,936 


10.7% 


C$2,199 


10.7°/ 


US$777 


US$777 


14.8% 


US$777 


14.8°/ 


C$3,245 


C$3,245 


7.1% 


C$3,115 


7.1°/ 


US$500 


US$500 


5.1% 


US$500 


5.1°/ 


C$2,292 


C$2,443 


8.2% 


C$4,160 


6.1°/ 


US$803 


US$803 


6.8% 


US$795 


4.9°/. 


_ 


. 


_ 


C$795 


6.2 °/< 


- 


- 


- 


US$177 


6.0% 



Foreign exchange risk management instruments 

Forward exchange contracts. Ontario Hydro has entered into forward exchange contracts to purchase us dollars, the majority of 
which hedge us dollar principal and interest payments on bond issues. In addition, forward exchange contracts were entered 
into to sell us dollars to hedge some future US dollar revenues. 



1995 ANNUAL REPORT 



PUBLIC ACCOUNTS, 1995-96 3-73 



: 12. Derivative financial instruments (continued) 

i 

Cross currency swap contracts. Ontario Hydro has entered into cross currency swap contracts to effectively convert foreign curren- 
cy principal and interest payments on selected debt issues into Canadian dollars. 

Foreign currency option combination contracts. In 1994 Ontario Hydro entered into foreign currency option combination contracts to 
hedge against the impact of a potential decline in the value of the Canadian dollar in 1995. These contracts provided Ontario 
Hydro with protection against a decline in the value of the Canadian dollar within a particular range of exchange rates. As a 
. [result of these contracts, Ontario Hydro did not benefit from a rise in the value of the Canadian dollar beyond a particular level. 
There were no contracts outstanding at December 31, 1995. 

Interest rate risk management instruments 

Swaption contracts. Several of Ontario Hydro's outstanding bond issues are callable by Ontario Hydro at fixed prices on dates 
before their stated maturities. In 1993 Ontario Hydro converted future potential interest savings related to call options embedded 
in certain of- its bonds to cash, by selling offsetting swaption contracts. These contracts permit holders to require Ontario Hydro 
to enter into interest rate swaps commencing on the call date. If exercised, the swaptions result in Ontario Hydro making pay- 
ments based on a fixed interest rate equal to the related bonds' coupon rates, and receiving floating rate payments. Premiums 
received from the sale of these contracts are being amortized to income, as a reduction of interest expense, over the remaining 
terms of the related bond issues. 

Interest rate swap contracts. As at December 31, 1995, the outstanding receive-fixed interest rate swap contracts have effectively 
converted fixed interest rates on long-term debt to floating interest rates. These contracts have maturity dates over the period 
1997 to 2005 (December 31, 1994 - 1998 to 2004). The outstanding pay-fixed interest rate swap contracts have effectively con- 
Verted floating interest rates on outstanding debt into fixed interest rates. The majority of the Canadian dollar pay-fixed interest 
irate swaps mature in 1999, while the us dollar pay-fixed interest rate swaps mature over the period 1997 to 2005 (December 31, 
Il994 - 1995 to 2002). 

Worward rate agreements. In 1994 Ontario Hydro entered into forward rate agreements to hedge against a rise in short-term bor- 
rowing rates in early 1995. The agreements effectively fixed Ontario Hydro's interest costs for terms of three months or less 
JDeginning in early 1995. There were no agreements outstanding at December 31, 1995. 

vAket giving effect to interest rate derivative financial instruments outstanding as at December 31, 1995, the total amount of 
ong-term debt, bank indebtedness and short-term notes maturing or subject to interest rate resetting in 1996 is approximately 
|$4,557 million. This amount will be affected by treasury activities and the borrowing program in 1996. 



13. Accrued fixed asset removal and 

USED NUCLEAR FUEL DISPOSAL COSTS (millions of dollars) 1995 WH 



\ \ccrued fixed asset removal costs 

- accrued decommissioning costs , 764 

- accrued fuel channel removal costs 610 



1,374 

\ccrued used nuclear fuel disposal costs 1,045 



621 
519 



1,140 
908 



2,419 2,048 



Fixed asset removal costs 

: ixed asset removal costs are the costs of decommissioning nuclear and fossil generating stations and heavy water production 
•acilities after the end of their service lives, and the costs of removing certain fuel channels which are expected to be replaced 
luring the life of the nuclear reactors. The significant assumptions used in estimating fixed asset removal costs were: 

decommissioning of nuclear generating stations in the 2042 to 2062 period on a deferred dismantlement basis (dismandement 
following storage with surveillance for a 30-year period after shutdown of the reactors), and a transportation distance of 
1,000 kilometres from nuclear generating facilities to disposal facilities; 



ONTARIO HYDRO 



3-74 PUBLIC ACCOUNTS, 1995-96 



13. Accrued fixed asset removal and used nuclear fuel disposal costs (continued) 



• dismantlement of Bruce Heavy Water Plants "A", "B" and "D" in the 1994 to 2005 period; 

• interest rates through to 2065 ranging frpm 6% to 10% (1994 - 8% to 10%); 

• escalation rates through to 2065 ranging from 1% to 7% (1994 - 2% to 7%); and 

• removal of fuel channels in nuclear generating stations during the following periods (1994 comparative in brackets): 

Bruce "A" Units 1,3 & 4 2000 to 2008 (1997 to 2007) 
Pickering "B" 2009 to 2016 (2009 to 2016) 

Bruce "B" 2011 to 2019 (2011 to 2019) 

Darlington 2016 to 2024 (2016 to 2024). 

The significant assumptions underlying the estimates of fixed asset removal costs are subject to periodic review which could rest 
in changes to these costs, in addition to possible changes in the methods used for decommissioning and fuel channel removal. 

Used nuclear fuel disposal costs 

The significant assumptions used in estimating the future used nuclear fuel disposal costs were: 

• an in-service date of the year 2025 (1994 - 2025) for used nuclear fuel disposal facilities; 

• a transportation distance of 1,000 kilometres from nuclear generating facilities to disposal facilities; 

• interest rates through to the disposal date ranging from 6% to 9% (1994 - 8% to 10%); and 

• escalation rates through to the disposal date ranging from 1% to 7% (1994 - 2% to 7%). 

The significant assumptions underlying the estimates of used nuclear fuel disposal costs are subject to periodic review which 
could result in changes to these costs, in addition to possible changes associated with the technology of disposal. 



m 



It 



14. Contingencies & Commitments 

Manitoba Hydro 

In December 1992, due to a projected surplus in generating capacity, Ontario Hydro exercised its right to terminate its long-tei 
power purchase contract with Manitoba Hydro. In Manitoba Hydro's certificate of costs for reimbursement, an amount of 
$49 million was claimed for costs incurred by Manitoba Hydro prior to entering into the contract with Ontario Hydro on 
December 7, 1989. Ontario Hydro is of the opinion that costs incurred by Manitoba Hydro before December 7, 1989 are not 
reimbursable by Ontario Hydro under the contract. As well, based on a review of the certificate of costs, it appears that the to 
cost claimed by Manitoba Hydro may have been overstated. Ontario Hydro has commenced an action against Manitoba Hydi 
for a declaration that Ontario Hydro is not obliged to pay costs incurred prior to entering into the contract and for a further 
judgment against Manitoba Hydro requiring the repayment of amounts which were improperly claimed by Manitoba Hydro 
and paid by Ontario Hydro under the contract. In July 1994, Manitoba Hydro issued its statement of defence and counterclaim 
to Ontario Hydro. Manitoba Hydro claims that they are entitled to an immediate payment from Ontario Hydro of $55 million 
representing the claim for costs incurred by Manitoba Hydro prior to entering into the contract, plus interest. At this time, the 
outcome of these claims are not determinable, and as such, no provision has been accrued in Ontario Hydro's financial state- 
ments with respect to any amounts in dispute. 

Power Purchase Agreements 

Ontario Hydro purchases a portion of its electricity requirements pursuant to long-term contractual power purchase agreemen 
(PPAs) with various independent power producers. The PPAs, representing in-service capacity of approximately 1,050 MW as « 
December 31, 1995, expire on various dates from 1999 to 2045. The obligations to purchase power under these contracts over 
the next 20 years have a total net present value of approximately $5,800 million with estimated payments over the next five 
years, in dollars of the year, as follows: 1996 - $470 million; 1997 - $640 million; 1998 - $650 million; 1999 - $670 million; and 
2000 - $680 million. 

Deliveries in the aggregate account for approximately 5.2 percent of Ontario Hydro's 1995 electric energy requirements 
(1994 - 3.7 percent). The amount of energy received and the total payments made under these agreements were: 



1995 ANNUAL REPORT 



PUBLIC ACCOUNTS, 1995-96 



14. Contingencies and commitments (continued) 



1995 



3-75 



1994 



iigawatt-hours received 

lower purchase payments (millions of dollars) 



7,565 
418 



5,442 
303 



oan Guarantees 

)ntario Hydro is contingendy liable under guarantees given to third party lenders who have provided long-term financing to 
ertain independent power producers. These guarantees total approximately $193 million as at December 31, 1995. 



15. Retained earnings (millions of dollars) 



1995 



1994 



alance at beginning of year 

let income 

alance at end of year 

le balance in this account is retained for purposes prescribed under the Power Corporation Act. 



3,912 

628 

4,540 



3,325 

587 

3,912 



16. Consolidated Statement of Changes in Cash Position 



ash position is defined to be cash and short-term investments less bank indebtedness and short-term notes used for cash 
lanagement. 

ash position is comprised of the following: 



millions of dollars) 



1995 



1994 



ink indebtedness 

lort-term notes used for cash management (note 11) 



(604) 

(520) 

(1,124) 



(603) 
(265) 
(868) 



hie changes in non-cash working capital and long-term accounts payable affecting operations consisted of the following: 



tillions of dollars) 



1995 



1994 



:counts receivable - decrease (increase) 

lei for electric generation, materials and supplies - decrease 

counts payable and accrued charges - (decrease) 

crued interest - (decrease) 
>ng-term accounts payable and accrued charges - (decrease) increase 



138 


(75) 


143 


143 


(248) 


(18) 


(12) 


(88) 


(1) 


46 


20 


8 



17. Benefit plans 



ntario Hydro's employee benefit programs include the pension plan, the group life insurance plan, the long-term disability plan 
id the group health care plan. 



ONTARIO HYDRO 



3-76 PUBLIC ACCOUNTS, 1995-96 

17. Benefit plans (continued) 



Pension plan 

Pension costs for 1995 were $74 million (1994 - $76 million). In 1995, $59 million (1994 - $50 million) of the pension costs we 
charged to operations and $15 million (1994 - $26 million) were capitalized as part of the cost of fixed assets. 

The actuarial present value of the accrued pension benefits is estimated to be $6,290 million as at December 31, 1995 (1994 
$5,700 million), and the pension plan assets available for these benefits were $7,790 million (1994 - $6,791 million) based on 
current fair values. 

The actuarial present value of the accrued pension benefits was determined for accounting purposes using the following sign 
icant assumptions which reflect management's best estimate and take into consideration the long-term nature of the pension plei 

• rate used to discount future pension benefits - 7.75% (1994 - 8.00%); 

• salary escalation rate - 3.00% (1994 - 3.00%) plus an age and service dependent increase in respect of promotion, 
progression and merit; 

• average long-term rate used to estimate improvements in pension benefits to partially offset the effect of increase in cost 
of living - 2.06% (1994 - 1.69%); and 

• average remaining service period of employees - 16 years (1994 - 17 years). 

Deferred pension costs on the statement of financial position represent the cumulative difference between the funding contribi 
tions, including special payments, and pension costs. As at December 31, 1995, the deferred pension costs amounted to $149 
million (1994 - $169 million) and primarily reflect special payments made in 1990 and 1991 relating to past service benefit 
improvements offset by costs associated with the 1993 voluntary staff reduction program. The costs of pension benefit improv 
ments funded by the special payments are being amortized as a charge to pension costs on a straight-line basis over the averag 
remaining service period of employees. 

Long-term disability plan 

The long-term disability plan is entirely funded by Ontario Hydro. For 1995 contributions to the plan amounted to $10 million 
(1994 - $4 million). 

Group life insurance plan 

Ontario Hydro paid $6 million (1994 - $3 million) in premiums for basic insurance coverage for employees. Premiums for addi 
tional coverage, if requested, are paid for by the employee. 

Group health care plan 

Ontario Hydro provides a group health care plan to its employees. In 1995, the cost of providing these benefits was $55 million 
(1994 - $61 million). 

Other post-retirement benefits 

In addition to pension benefits, Ontario Hydro provides group life insurance and health care benefits to' its retired employees 
and, in certain cases, their surviving spouses and unmarried dependents. The cost of providing the group life insurance and 
health care benefits is charged to operations as the benefits are paid. In 1995, the cost of providing these benefits was $21 
million (1994 - $19 million). 



18. Research and development 

In 1995, approximately $73 million of research and development costs were charged to operations, $9 million were capitalized 
and $35 million were charged to accrued provisions (1994 - $128 million, $14 million and $23 million, respectively). 



19. Comparative Figures 

Certain of the 1994 comparative figures in the financial statements have been reclassified to conform with the 1995 financial 
statement presentation. 



1995 ANNUAL REPORT 



PUBLIC ACCOUNTS, 1995-96 



3-77 



PUBLIC SECTOR SALARY DISCLOSURE 

The following document is provided by Ontario Hydro, pursuant to our compliance with the Public Sector Salary 
Disclosure Act "Annual Salary" and " Taxable Benefits" are as defined by the Income Tax Act. "Annual Salary" 
includes base salary, overtime pay, shift premiums, retroactive pay, incentive pay and other special work payments. 



EMPLOYEE 


POSITION AS OF JANUARY 3, 1996 


ANNUAL 


TAXABLE 


NAME 


(fiscal year-end) 


SALARY 


BENEFITS 


G ABDELMESSIH 


ASSOCIATE ENGINEER/SCIENTIST/TECHNICAL O 


115,363.22 


1.085.82 


P ACCHIONE 


SUPVG DESN ENGR -ANALYSIS & SPEC STUDIES 


131,780.55 


316.35 


M AGGARWAL 


SENIOR DESIGN SPECIALIST 


130,757.48 


300.04 


M AGRELL 


SUPV RESOURCE PLANNER 


105,449.12 


314.77 


G AITCHISON 


MANAGER, BUSINESS DEVELOPMENT 


101.066.06 


4.337.95 


R AITKEN 


MECHANICAL MAINTAINER UNION TRADES SUPV 


103.334.28 


229.35 


S AL 


SHIFT MTCE SUPRV (CONTROL OR MECHANICAL) 


112,329.17 


290.56 


W ALLEN 


TECHNICAL SUPERVISOR 


114,265.05 


309.42 


F AMANTEA 


TECHNICAL SUPERVISOR 


142,568.55 


311.28 


ANDERSON 


GENERAL MANAGER, NUCLEAR (RETIRED) 


249,207.97 


4,929.88 


J ANDREWS 


TECHNICAL SUPERVISOR 


151.265.84 


324.00 


D ANKRETT 


MANAGER, EASTERN/NORTHERN PROJECTS 


103,860.27 


4,231.96 


S ANNESLEY 


AUTHORIZED NUCLEAR OPERATOR 


103.883.85 


245.76 


R ARMISHAW 


TRAINING OFFICER 


116.236.77 


309.42 


R ARMITAGE 


AUTHORIZED NUCLEAR OPERATOR 


106,830.60 


245.76 


D ARMOUR 


MGR, REAL ESTATE & SPECIAL SITUATIONS 


102,252.00 


373.20 


R ARNOLD 


SHIFT SUPERINTENDENT 


113,429.72 


330.76 


K ARNOTT 


SHIFT SUPERINTENDENT 


142,949.62 


358.62 


W ARNSBY 


SENIOR SHIFT CONTROL TECHNICIAN 


100,643.69 


236.64 


J ARPIN 


AUTHORIZED NUCLEAR OPERATOR 


102,954.69 


245.76 


S ASSAL 


DESIGN ENGINEER - SPECIALIST 


108,671.81 


276.72 


J AUSTIN 


TECHNICAL SUPERVISOR 


105,652.63 


289.50 


K AUSTIN 


SHIFT SUPERVISOR 


104,225.86 


291.44 


H AUSTMAN 


TECHNICAL SUPERINTENDENT 


106,976.38 


311.28 


M AYOUB 


PLANNING SUPERVISOR 


134.684.92 


279.12 


A BABBS 


MANAGER. NORTHWEST DISTRICT 


107,038.38 


476.21 


C BACON 


SENIOR ENGINEER/SCIENTIST/TECHNICAL OFFI 


105,832.67 


286.84 


J BAGSHAW 


OPERATIONS MANAGER 


113,848.80 


5.478.13 


T BAILEY 


TECHNICAL SUPERVISOR 


110,760.02 


294.93 


J BAILIE 


MAINTENANCE SUPERVISOR - MECHANICAL 


100,971.38 


309.42 


M BAINS 


SENIOR INSPECTION AND MAINTENANCE TECHNI 


103,029.68 


233.01 


T BAKONYI 


MANAGER, BELLEVILLE DISTRICT 


108,034.05 


450.14 


C BARKER 


VP. FINANCE & BUSINESS SYSTEMS 


113,600.04 


390.03 


D BARKER 


SENIOR ENGINEER/SCIENTIST/TECHNICAL OFFI 


100,894.19 


273.78 


D BARRIE 


DIRECTOR. STRATEGIES & PLANS 


132,499.97 


426.98 


R BARTON 


SENIOR RESEARCH ENGINEER/SCIENTIST 


138,017.50 


246.09 


W BASSERMANN 


SUPERVISING DESIGN ENGINEER 


105,193.97 


322.92 


W BATEMAN 


SHIFT OPERATING SUPERVISOR (AUTHORIZED) 


112,546.34 


309.06 


W BATES 


TEAM LEADER - COMPUTER SYSTEMS. UNISYS 


117,429.20 


313.80 


R BAUER 


SINGLE UNIT SHIFT SUPERVISOR 


121,916.62 


318.54 


M BAYOUMI 


NUCLEAR DESIGN ENGINEER - SPECIALIST 


122.265.02 


270.89 


E BAZELEY 


MGR. NUCLEAR FUELS 


108,005.98 


359.94 


S BEECH 


AUTHORIZED NUCLEAR OPERATOR 


100,320.76 


245.76 


J BELL 


PROGRAM MGR. RETAIL & ENERGY MANAGEMENT 


105,587.06 


336.40 


B BENNETT 


GENERAL AUDITOR 


139,898.07 


453.88 


F BENNETT 


MANAGER. WORKPLACE CENTRAL SERVICES 


101,481.10 


338.65 


S BENNETT 


TECHNICAL SUPERVISOR 


122,351.61 


289.50 


C BIEBER 


MANAGER. UTILITY 10 


108.628.38 


4,352.62 


G BIEDERMAN 


TECHNICAL SUPERVISOR 


101,836.89 


294.93 


R BLACK 


TECHNICAL SUPERVISOR 


113.134.66 


298.59 


R BLACKWOOD 


SHIFT SUPERVISOR 


113.027.98 


311.28 


J BLIGHT 


TECHNICAL SUPERVISOR 


116,597.47 


289.50 


G BOLEN 


TECHNICAL SUPERVISOR 


121,021.57 


3.071.17 


B BOND 


GENERAL FOREMAN - MECHL (NUCLEAR & THRML 


100.083.41 


273.78 


L BORNE 


MGR. RESOURCING & DEVELOPMENT SERVICES 


100,160.32 


335.48 



3-78 



PUBLIC ACCOUNTS, 1995-96 



PUBLIC SECTOR SALARY DISCLOSURE 

The tallowing document is provided by Ontario Hydro, pursuant to our compliance with the Public Sector Salary 
Disclosure Act "Annual Salary" and "Taxable Benefits" are as defined by the income Tax Act. 'Annual Salary" 
includes base salary, overtime pay, shift premiums, retroactive pay, incentive pay and other special work payments. 



EMPLOYEE 


POSITION AS OF JANUARY 3, 1996 


ANNUAL 


TAXABLE 


NAME 


(fiscal year-end) 


SALARY 


BENEFITS 


R BOSS 


SHIFT OPERATING SUPERVISOR (AUTHORIZED) 


114,573.44 


303.99 


B BOYCE 


SENIOR CORPORATE RELATIONS ANALYST 


115,619.70 


289.50 


W BOYD 


MGR, CUSTOMER RLTNS & SALES 


102.025.03 


337.89 


J BOZZO 


DIR, STRTGC & CSTMR SRVC COMMUNICATIONS 


112,045.18 


377.07 


M BRAND 


SHIFT SUPERVISOR 


109,538.91 


337.26 


H BRAUL 


SHIFT SUPERVISOR 


123.198.58 


314.91 


M BRECKON 


AUTHORIZED NUCLEAR OPERATOR 


103.718.34 


245.76 


D BREHM 


TECHNICAL SUPERVISOR 


111,589.05 


298.59 


J BREWER 


MGR, UNIT 


102,017.23 


4.700.55 


W BROADBENT 


SUPERVISING FIELD TECHNICIAN 


105.901.32 


253.76 


H BROMFIELD 


TECHNICAL SUPERVISOR 


105.785.45 


300.42 


C BROMLEY 


TECHNICAL SUPERINTENDENT 


144,856.95 


320.37 


G BRONATZKY 


SENIOR SHIFT CONTROL TECHNICIAN 


107,128.14 


236.64 


D BROOKS 


SENIOR ENGINEER/SCIENTIST/TECHNICAL OFFI 


105,677.80 


276.36 


L BROOKSBANK 


MANAGER, GEORGIAN BAY DISTRICT 


103,536.05 


1.176.68 


H BROWN 


SHIFT OPERATING SUPERVISOR (AUTHORIZED) 


107,402.75 


303.99 


J BROWN 


VP, TECHNICAL RESOURCES 


125,135.38 


403.32 


K BROWN 


SENIOR ENGINEER/SCIENTIST/TECHNICAL OFFI 


121,242.01 


840.44 


W BROWN 


AUTHORIZED NUCLEAR OPERATOR 


111.111.69 


245.76 


R BRYNIAK 


DIRECTOR, FINANCE & SYSTEMS INTEGRATION 


105.345.20 


336.21 


W BUCHANAN 


SHIFT SUPERVISOR IN TRAINING 


113,399.87 


316.14 


J BUDGELL 


AUTHORIZED NUCLEAR OPERATOR 


102,726.08 


245.76 


W BULL 


SHIFT SUPERVISOR IN TRAINING 


104.873.49 


314.11 


E BURDETTE 


EXEC VP (RETIRED) 


311,630.23 


13,636.42 


D BURNS 


MAINTENANCE COORDINATOR 


107,471.64 


314.42 


J BURPEE 


GENERAL MANAGER, FOSSIL BUSINESS UNIT 


184.049.59 


6,761.19 


P BURROUGHS 


DIRECTOR. HEAVY WATER BUSINESS 


119,703.91 


760.63 


G BURSTON 


SENIOR ORGANIZATION CONSULTANT 


101.376.00 


334.92 


D BURT 


TECHNICAL SUPERVISOR 


103,955.02 


298.59 


R BUSH 


SUPERVISING FIELD TECHNICIAN 


100.116.79 


275.91 


T BYRNE 


PRINCIPAL RESEARCH ENGINEER/SCIENTIST 


106.125.03 


323.26 


E BYRNES 


SHIFT SUPERINTENDENT 


119,744.84 


338.58 


A CAMPAGNOLO 


SHIFT SUPERINTENDENT 


108,572.98 


338.58 


A CAMPBELL 


SUPERVISING DESIGN ENGINEER - NUCLEAR IN 


115,122.96 


307.07 


R CAMPBELL 


SR SHIFT CONTROL ENGINEER/OFFICER 


105.703.15 


313.08 


T CARTER 


MANAGER, OPERATIONS 


119,151.59 


340.45 


J CHADHA 


SENIOR FINANCIAL STRATEGIST 


101.387.32 


336.80 


G CHAMBERS 


SHIFT OPERATING SUPERVISOR (AUTHORIZED) 


109,306.71 


288.36 


P CHARLEBOIS 


DIRECTOR, PICKERING 


138,791.79 


3.528.24 


G CHESTER 


TRAINING SUPERINTENDENT 


116,647.79 


342.57 


J CHEVERS 


SHIFT OPERATING SUPERVISOR (AUTHORIZED) 


103,712.61 


291.25 


D CHOPRA 


DIRECTOR, HUMAN RSRCS & FINANCIAL SRVCS 


131.588.20 


430.20 


K CHOPRA 


MANAGER, BORROWING 


105,896.26 


341.64 


C CHORLTON 


DIRECTOR. EXECUTIVE SERVICES 


117,414.68 


391.65 


Q CHOU 


MGR, EQPT & SYSTEMS SUPPORT 


105,214.51 


344.24 


V CHOW 


MGR. SDS REWRITE 


102,032.35 


293.62 


M CHREPTYK 


SHIFT SUPERINTENDENT 


116.973.43 


349.50 


B CHURCHILL 


DIRECTOR, BRUCE B 


137,556.74 


649.79 


W CICHOWLAS 


TECHNICAL SUPERVISOR 


113.530.72 


298.59 


K CLARK 


NUCLEAR FUEL TECHNICIAN 


104.847.73 


220.26 


T CLARKE 


MGR. ENGINEERING SERVICES 


102.254.22 


330.17 


G CLEGHORN 


TECHNICAL SUPERVISOR 


109.203.48 


303.99 


S CUFT 


AUTHORIZED NUCLEAR OPERATOR 


101.535.31 


245.76 


E CUTHEROE 


EXEC VP. CFO & MGNG DIR-CORP BUS GROUP 


352.656.44 


5.646.57 


R COCHRANE 


SENIOR ADVISOR, EXECUTIVE PROJECTS (DECEAS 


100.766.43 


304.36 



PUBLIC ACCOUNTS, 1995-96 



3-79 



PUBLIC SECTOR SALARY DISCLOSURE 

The following document is provided by Ontario Hydro, pursuant to our compliance with the Public Sector Salary 
Disclosure Act. "Annual Salary" and " Taxable Benefits" are as defined by the Income Tax Act. "Annual Salary" 
includes base salary, overtime pay, shift premiums, retroactive pay, incentive pay and other special work payments. 



EMPLOYEE 


POSITION AS OF JANUARY 3, 1996 


ANNUAL 


TAXABLE 


NAME 


(fiscal year-end) 


SALARY 


BENEFITS 


R COGHLAN 


MANAGER, OTTAWA DISTRICT 


102,505.63 


322.61 


W COLE 


DIRECTOR, INFORMATION SYSTEMS 


104,566.78 


353.07 


J COLEBY 


MGR, UNIT PRODUCTION B 


107,143.34 


4,018.15 


G COLGROVE 


DIRECTOR, FINANCE & BUSINESS SERV 


102,920.02 


336.49 


D COLLINS 


AUTHORIZED NUCLEAR OPERATOR 


105,905.89 


245.76 


J COLUCCI 


AUTHORIZED NUCLEAR OPERATOR 


100,445.01 


245.76 


D COMISSIONG 


DIRECTOR, ENERGY SERVICES MARKETING 


138.969.79 


441.12 


B CONWAY 


AUDIT ASSOCIATE 


105,527.00 


360.93 


M CONWAY 


AUTHORIZED NUCLEAR OPERATOR 


101,769.37 


245.76 


D COOKE 


TECHNICAL SUPERINTENDENT 


105.053.66 


5,119.38 


S COOLMAN 


SHIFT MTCE SUPRV (CONTROL OR MECHANICAL) 


103,636.90 


262.50 


T COOPER 


AUTHORIZED NUCLEAR OPERATOR 


110.283.43 


245.76 


M CORNACCHIA 


SENIOR MARKETING PROFESSIONAL 


102.712.38 


294.04 


D CORNTHWAITE 


PRESIDENT & CEO, OH TECHNOLOGIES 


208,304.91 


1,605.70 


D COWBOURNE 


MANAGER, BULK ELCT SYSTEM OPERATIONS 


103,573.99 


344.37 


F COX 


AUTHORIZED NUCLEAR OPERATOR 


111.890.55 


245.76 


R COX 


TECHNICAL SUPERINTENDENT 


105.685.27 


295.26 


T COYNE 


PRODUCTION SUPERVISOR - SHIFT 


110.499.99 


278.58 


D CRAIG 


TECHNICAL SUPERVISOR 


123,642.73 


303.99 


D CREATES 


DESIGN ENGINEER - SPECIALIST 


106.544.08 


279.51 


J CRIST 


SR ADVISOR, LEADERSHIP & ORGANIZATION 


107.100.02 


361.93 


R CROWN 


GENERAL COUNSEL. OHII 


113,614.84 


369.89 


T CULLEN 


SHIFT MTCE SUPRV (CONTROL OR MECHANICAL) 


111,718.14 


285.10 


N CURTIS 


AUTHORIZED NUCLEAR OPERATOR 


102,298.94 


245.76 


W CUSHING 


MGR, CAPITAL MODS 


101.063.32 


4,513.69 


J CZAJKOWSKI 


DESIGN ENGINEER - SPECIALIST 


103,677.76 


282.21 


C DANIEL 


SENIOR ENGINEER/SCIENTIST/TECHNICAL OFFI 


106,032.38 


270.89 


B DARCY 


SENIOR TECHNICAL SUPERVISOR 


112,672.39 


293.13 


F DARROCH 


SENIOR INSPECTION AND MAINTENANCE TECHNI 


106,076.43 


233.01 


D DAUTOVICH 


VP, ISOTOPE TECHNLGS & CORP PROGRAMS 


108,205.40 


360.20 


G DAVIDSON 


DIRECTOR, HEALTH & SAFETY SERVICES 


135,005.86 


4,116.79 


J DAVIES 


TECHNICAL SUPERVISOR 


124,902.72 


300.42 


T DAVIES 


DIRECTOR, GRID DISTRICT OPERATIONS 


106,083.31 


327.72 


D DAVISON 


TECHNICAL SUPERVISOR 


106,532.49 


289.50 


W DAVISON 


MANAGER, UTILITY 3 


100.356.40 


1,526.24 


C DAWSON 


PROGRAM MGR, FOSSIL & HYDROELEC 


100.906.21 


336.47 


M DAY 


TECHNICAL SUPERVISOR 


110,802.58 


294.93 


S DELORENZI 


SHIFT OPERATING SUPERVISOR (AUTHORIZED) 


110,817.86 


288.26 


J DEANS 


SENIOR RESEARCH ENGINEER/SCIENTIST 


135,877.25 


277.82 


F DERMARKAR 


SUPERVISING DESIGN ENGINEER 


102,311.21 


291.30 


H DHIRANI 


DESIGN ENGINEER - SPECIALIST - POWER EQU 


116,139.06 


274.18 


G Dl GIAMBATTISTA 


DEAL MANAGER 


100,724.98 


323.59 


E DISTANISLAO 


SUPERVISING DESIGN ENGINEER 


139,365.56 


349.50 


J DINGLE 


TECHNICAL SUPERVISOR 


110,393.95 


290.34 


D DODD 


VP, POWER SYSTEM PROGRAMS 


117.166.54 


391.57 


L DORAN 


GM-RETAIL & VP-ABORIG & NORTHRN AFFAIRS 


178,436.53 


31,449.15 


C DOWSON 


MAINTENANCE COORDINATOR 


131,382.15 


345.87 


E DOYLE 


TECHNICAL SUPERVISOR 


136.184.93 


286.74 


J DOYLE 


MANAGER. SAFETY SERVICES 


111,048.40 


367.97 


C DRAESNER 


SHIFT SUPERVISOR 


104,364.64 


304.11 


1 DRIVER 


SHIFT SUPERVISOR IN TRAINING 


113,658.98 


310.56 


T DROLET 


PRESIDENT O H INTERNATIONAL (RETIRED) 


176,641.69 


25,243.80 


T DYKE 


SUPERVISING DESIGN ENGINEER 


114,567.54 


314.91 


M DYMARSKI 


TECHNICAL SUPERVISOR 


102,925.42 


293.13 


W D'SOUZA 


TECHNICAL SUPERVISOR 


111,301.51 


300.42 



3-80 



PUBLIC ACCOUNTS, 1995-96 



PUBLIC SECTOR SALARY DISCLOSURE 

The following document is provided by Ontario Hydro, pursuant to our compliance with the Public Sector Salary 
Disclosure Act "Annual Salary" and * Taxable Benefits" are as defined by the Income Tax Act "Annual Salary" 
includes base salary, overtime pay, shift premiums, retroactive pay, incentive pay and other special work payments. 



EMPLOYEE 


POSITION AS OF JANUARY 3, 1996 


ANNUAL 


TAXABLE 


NAME 


(fiscal year-end) 


SALARY 


BENEFITS 


c £a6V 


AUTHORIZED NUCLEAR OPERATOR 


109.283.59 


245.76 


W EAGEN 


TECHNICAL SUPERVISOR 


106.435.48 


305.79 


D EAMER 


MANAGER, ELECTRICAL INSPECTION 


127.290.57 


671.85 


R EBY 


MANAGER, FINANCE 


107,525.48 


357.33 


W EDEY 


TECHNICAL SUPERVISOR 


102.752.82 


294.93 


W ELLIOTT 


MGR, UNIT PAIR 1 & 2 


106,069.99 


3,005.57 


J ELLIS 


AUTHORIZED NUCLEAR OPERATOR 


110,342.50 


245.76 


K ELLIS 


TECHNICAL SUPERINTENDENT 


112,811.18 


315.58 


P ELLIS 


TECHNICAL SUPERINTENDENT 


109.768.29 


318.54 


E ELSAYED 


MGR. HYDROELECTRIC REHAB 


100.719.48 


332.75 


M ENGELBERG 


SR SOLICITOR 


107,209.53 


356.97 


A ENO 


SHIFT MTCE SUPRV (CONTROL OR MECHANICAL) 


101,893.50 


273.78 


G EVANS 


MGR. OPERATIONS 


102.110.65 


709.51 


G EZERS 


PROJECT MANAGER 


131.496.83 


425.86 


S FABBRI 


DESIGN ENGINEER - SPECIALIST 


121.000.97 


271.57 


J FABIAN 


TECHNICAL SUPERVISOR 


105.285.79 


278.58 


A FARRELL 


MGR. UNIT 


102,794.34 


4,347.35 


R FAUVELLE 


MANAGER. UTILITY 1 


107,117.74 


602.17 


B FERGUSON 


TECHNICAL SUPERVISOR 


112.300.76 


302.34 


E FICHMAN 


SENIOR DESIGN ENGINEER 


109,419.84 


248.05 


G FIELD 


MANAGER. FUEL CHANNELS DEPARTMENT 


101,932.01 


342.41 


R FIELD 


GENERAL MANAGER. NUCLEAR BUSINESS UNIT 


156,426.04 


716.89 


J FINDLAY 


MANAGER. ELECTRICITY INFO EXCHANGE 


108,946.81 


359.10 


G FINLEY 


AUTHORIZED NUCLEAR OPERATOR 


108,156.03 


245.76 


E FINN 


ASST GENERAL COUNSEL. LEGAL PROCEEDINGS 


123,838.04 


406.08 


L FINNIGAN 


SHIFT OPERATING SUPERVISOR (AUTHORIZED) 


107,915.04 


309.42 


H FISCH 


VICE-PRESIDENT. CORPORATE DEVELOPMENT 


106,041.67 


343.35 


M F1TZMAURICE 


AUTHORIZED NUCLEAR OPERATOR 


102,475.34 


245.76 


T FLAHERTY 


SHIFT MTCE SUPRV (CONTROL OR MECHANICAL) 


105,442.33 


281.07 


M FLAMAN 


PRINCIPAL RESEARCH ENGINEER/SCIENTIST 


104,231.19 


311.28 


B FLEET 


SHIFT SUPERVISOR IN TRAINING 


136.629.27 


311.69 


S FOK 


SENIOR ENGINEER/SENIOR TECHNICAL OFFICER 


106.626.75 


320.37 


A FORD 


ASST GENERAL COUNSEL, OPERATIONS & PLNG 


112.382.38 


227.00 


G FORD 


PROGRAM MANAGER, GRID 


104.271.76 


350.54 


L FORMUSA 


SR SOLICITOR 


112,499.98 


358.01 


R FORREST 


OPRN MANAGER. LENNOX 


120,733.08 


1,123.61 


G FOWLES 


TECHNICAL SUPERINTENDENT 


177,199.52 


317.40 


J FOX 


VP, MARKETING & NEW VENTURES 


107.999.96 


378.05 


J FOX 


EXEC VP & MGNG DIR-CUSTOMER SERVICES GR 


344,516.09 


7,747.31 


E FRACALANZA 


TECHNICAL SUPERVISOR 


105,115.30 


293.13 


J FRANCISCO 


DESIGN ENGINEER - SPECIALIST 


100,550.96 


276.36 


N FRASER 


MANAGER. COMMERCIAL OPERATIONS 


107,886.54 


341.16 


J FROATS 


MGR. ENGINEERING SERVICES 


102,629.99 


330.32 


R FROST 


AUTHORIZED NUCLEAR OPERATOR 


103,437.21 


245.76 


P FUOCO 


SENIOR INSPECTION AND MAINTENANCE TECHNI 


107,302.43 


233.01 


E GALASZKIEWICZ 


SENIOR SHIFT CONTROL TECHNICIAN 


102.458.96 


236.64 


G GALLINGER 


CUSTOMER ACCOUNTS MANAGER 


104,283.62 


252.36 


K GAREL 


TECHNICAL SUPERINTENDENT 


103,612.29 


311.28 


D GARRETT 


SHIFT OPERATING SUPERVISOR (AUTHORIZED) 


105,044.36 


316.71 


E GARRETT 


INSPECTION AND MAINTENANCE TECHNICIAN II 


104,127.65 


207.51 


R GIBSON 


MGR. TECHNICAL 


100,091.12 


888.25 


C GICANTE 


SENIOR MARKETING PROFESSIONAL 


113,587.69 


297.32 


K GILBERT 


PLANNING SUPERVISOR 


111,004.07 


239.88 


L GILBERTSON 


PRODUCTION SUPERVISOR - SHIFT 


106,886.55 


303.99 


R GILLIS 


SR THERMAL STATION ENGINEER/OFFICER 


103,456.58 


269.43 



PUBLIC ACCOUNTS, 1995-96 



3-81 



PUBLIC SECTOR SALARY DISCLOSURE 

The following document is provided by Ontario Hydro, pursuant to our compliance with the Public Sector Salary 
Disclosure Act "Annual Salary" and " Taxable Benefits" are as defined by the Income Tax Act "Annual Salary" 
includes base salary, overtime pay, shift premiums, retroactive pay, incentive pay and other special work payments. 



- BtiUW 


POSITION AS OF JANUARY 3, 1996 


ANNUAL 


TAXABLE 


NAME 


(fiscal year-end) 


SALARY 


BENEFITS 


6 glEn 


SHIFT SUPERVISOR 


109,825.81 


318.54 


J GLICKSMAN 


MGR, CORPORATE INTEGRATION & REPORTING 


100,640.48 


335.49 


GLOCKLER 


SENIOR ENGINEER/SCIENTIST/TECHNICAL OFFI 


102,078.36 


252.52 


W GOLABEK 


DESIGN ENGINEER SPECIALIST - ELECTRICAL 


109,329.05 


292.75 


R GOODMAN 


TECHNICAL SUPERINTENDENT 


122,417.59 


307.92 


C GORDON 


SUPERVISING DESIGN ENGINEER 


104,013.15 


358.62 


D GOULD 


SHIFT SUPERINTENDENT 


115,133.60 


345.87 


D GOULDING 


GENERAL MANAGER. ELECTRICITY EXCHANGE 


181,406.53 


5.432.63 


N GOULIARAS 


DESIGN ENGINEER - SPECIALIST 


106,153.74 


268.69 


J GRAHAM 


MGR, FUEL CHANNEL INSP & MTCE 


104.191.60 


344.09 


G GRANT 


MGR. PROJECTS & MODIFICATIONS 


105,476.89 


4,422.94 


J GRASS 


ENGINEER - GEOTECHNICAL 


100,893.42 


293.13 


C GRAYBIEL 


SHIFT SUPERVISOR 


102,869.96 


318.54 


A GREEN 


TECHNICAL SUPERVISOR 


105.768.24 


285.84 


J GREEN 


AUTHORIZED NUCLEAR OPERATOR 


101,740.70 


245.76 


M GREVILLE 


SECTION HEAD. PENSION & SECURITIES LAW 


108,283.35 


339.33 


G GRIFFITH 


MANAGER COMMON SERVICES 


101,140.99 


345.94 


K HABEC 


SHIFT OPERATING SUPERVISOR (AUTHORIZED) 


100.516.14 


294.93 


E HALTRECHT 


DIRECTOR, HUMAN RESOURCES 


112,621.57 


361.63 


W HAMMEL 


SHIFT MECHANICAL MAINTAINER I 


106,047.65 


194.91 


C HAMMOND 


PRODUCTION SUPERVISOR - SHIFT 


103,563.46 


274.92 


R HARGREAVES 


SHIFT MTCE SUPRV (CONTROL OR MECHANICAL) 


110,138.14 


291.30 


W HARPER 


PUBLIC HEARINGS TEAM LEADER 


101,120.19 


334.53 


A HARRINGTON 


TECHNICAL SUPERVISOR 


110,341.09 


298.59 


G HARRIS 


SHIFT SUPERVISOR 


103,274.72 


324.00 


G HEATON 


SHIFT MTCE SUPRV (CONTROL OR MECHANICAL) 


103,098.19 


273.04 


F HELPS 


SHIFT MTCE SUPRV (CONTROL OR MECHANICAL) 


111,678.17 


293.13 


T HENDERSON 


SHIFT SUPERVISOR 


130,216.58 


309.29 


T HENNESSY 


SHIFT SUPERINTENDENT 


106,987.36 


334.92 


V HERA 


DESIGN ENGINEER - SPECIALIST 


107,340.21 


257.94 


T HESS 


CONTROL SUPERVISOR 


109,619.29 


291.30 


1 HEY 


MGR, PRODUCTION SUPPORT 


101,540.92 


1,592.62 


P HIGGINBOTTOM 


SHIFT SUPERINTENDENT 


127,753.40 


354.99 


J HILBIG 


TECHNICAL SUPERINTENDENT 


100,280.60 


289.98 


D HIRTENFELD 


TECHNICAL SUPERVISOR 


118,145.07 


295.07 


J HNIK 


DESIGN ENGINEER SPECIALIST - INSTRUMENTA 


104,979.53 


296.79 


K HOBBS 


PRDCTN MTCE SUPVR -OPRTNG FLD/FUEL HNDLG 


103,043.29 


306.88 


E HOEKSTRA 


MGR. FINANCE & BUSINESS SERVICES 


103,505.99 


340.54 


R HOGG 


SENIOR INSPECTION AND MAINTENANCE TECHNI 


117,157.50 


233.01 


W HOGG 


MGR. GENERATING UNIT (4 UNITS) 


105,671.60 


4,984.02 


D HOLME 


AUTHORIZED NUCLEAR OPERATOR 


106,440.28 


245.76 


A HOLT 


OPERATIONS MANAGER 


128,319.48 


2,541.63 


R HONG 


TECHNICAL SUPERVISOR 


109,779.98 


285.84 


B HOPKINS 


SHIFT MTCE SUPRV (CONTROL OR MECHANICAL) 


114,731.55 


287.29 


K HOWARD 


TECHNICAL SUPERVISOR 


107.442.88 


282.04 


W HUGGARD 


SHIFT OPERATING SUPERVISOR (AUTHORIZED) 


103,150.56 


316.71 


D HUGGON 


SHIFT MTCE SUPRV (CONTROL OR MECHANICAL) 


106.496.35 


275.62 


G HUGH 


EXEC VP & MANAGING DIR. GENRTN BUS GRP 


189,583.31 


5,139.10 


R HUGHES 


SENIOR GEOTECHNICAL TECHNICIAN 


101,250.81 


220.26 


Y HUMINILOWYCZ 


DIRECTOR. WORKPLACE & REAL ESTATE SRVCS 


102,624.47 


347.93 


W HUMPHRIES 


MANAGER. UTILITY 5 


101,875.88 


740.68 


T HUNT 


MAINTENANCE COORDINATOR 


103,133.40 


330.57 


D HUNTER 


SHIFT MTCE SUPRV (CONTROL OR MECHANICAL) 


102,461.88 


281.83 


D IAFRATE 


MGR. UNIT 


107,981.43 


3,821.37 


F IGLESIAS 


NUCLEAR DESIGN ENGINEER - SPECIALIST 


103.961.42 


286.91 



3-82 



PUBLIC ACCOUNTS, 1995-96 



PUBLIC SECTOR SALARY DISCLOSURE 

The following document is provided by Ontario Hydro, pursuant to our compliance with the Public Sector Salary 
Disclosure Act. "Annual Salary" and " Taxable Benefits* are as defined by the Income Tax Act. "Annual Salary" 
includes base salary, overtime pay, shift premiums, retroactive pay, incentive pay and other special work payments. 



EMPL6YEE 


POSITION AS OF JANUARY 3, 1996 


ANNUAL 


TAXABLE 


NAME 


(fiscal year-end) 


SALARY 


BENEFITS 


D ILEV 


TECHNICAL SUPERVISOR 


107,416.16 


293.13 


F INKSTER 


AUTHORIZED NUCLEAR OPERATOR 


104,020.19 


245.76 


E INOUYE 


CUSTOMER ACCOUNTS MANAGER 


132,151.08 


233.18 


M ISBER 


TECHNICAL SUPERVISOR 


100,791.06 


293.13 


D ISENBURG 


SUPERVISING FIELD TECHNICIAN 


101,985.59 


28038 


N IVANOFF 


TECHNICAL SUPERINTENDENT 


110.866.11 


311.28 


T JACKOWSKI 


TECHNICAL SUPERVISOR 


112,026.47 


294.93 


G JAGER 


SHIFT SUPERVISOR 


121,649.72 


315.30 


R JALBERT 


MOVE CONTRACT ADMINISTRATOR 


118.234.96 


254.83 


R JARRETT 


SHIFT OPERATING SUPERVISOR (AUTHORIZED) 


100,148.08 


325.83 


G JARVIS 


SENIOR ENGINEER/SCIENTIST/TECHNICAL OFFI 


112.998.71 


284.01 


E JELINSKI 


TECHNICAL SUPERVISOR 


101,267.50 


298.59 


M JELKS 


TECHNICAL SUPERVISOR 


108,707.24 


300.42 


J JOHNSON 


SENIOR HEALTH PHYSICIST 


101,045.45 


301.67 


R JOHNSTON 


AUTHORIZED NUCLEAR OPERATOR 


103.016.79 


245.76 


R JONES 


MANAGER. FUELS 


104,458.07 


344.25 


S JONJEV 


TECHNICAL SUPERVISOR 


107,876.18 


293.13 


R KALIA 


SENIOR RESEARCH ENGINEER/SCIENTIST 


182.992.20 


83.40 


P KALMETA 


SENIOR TECHNICAL ENGINEER/OFFICER 


107.269.72 


282.21 


M KANE 


DIRECTOR. BUSINESS SERVICES 


111,126.07 


388.93 


P KAR 


SENIOR DESIGN SPECIALIST 


134,583.38 


288.36 


R KEELER 


GENERAL FOREMAN - MECHL (NUCLEAR & THRML 


111,398.58 


287.29 


B KELLY 


DIRECTOR, ENVIRONMENT & SUST. DEVLPMNT 


114,800.04 


1.28636 


J KELLY 


AUTHORIZED NUCLEAR OPERATOR 


100,661.90 


245.76 


H KERNIUS 


SENIOR DESIGN SPECIALIST 


122.284.90 


302.22 


M KHALID 


TECHNICAL SUPERVISOR 


118.720.27 


293.13 


M KHANNA 


MANAGER, RETAIL SERVICES 


131.622.37 


929.04 


M KHELLA 


ASSOCIATE ENGINEER/SCIENTIST/TECHNICAL O 


107,767.30 


238.50 


C KIM 


TECHNICAL SUPERVISOR 


102.708.53 


284.01 


D KIMPEL 


SHIFT SUPERINTENDENT 


113,010.95 


353.16 


G KING 


SHIFT SUPERVISOR 


108.779.24 


340.41 


P KING 


SHIFT SUPERVISOR IN TRAINING 


111,897.73 


303.99 


T KING 


SHIFT SUPERVISOR 


103,075.87 


306.48 


E KINITZ 


AUTHORIZED NUCLEAR OPERATOR 


101.089.87 


245.76 


J KIRKPATRICK . 


CONTROL SUPERVISOR 


100,081.74 


274.18 


W KITSCHA 


TECHNICAL SUPERINTENDENT 


101.510.07 


320.37 


R KLAHSEN 


SR SHIFT CONTROL ENGINEER/OFFICER 


103,962.88 


293.13 


A KOKUS 


PRODUCTION SUPERVISOR - SHIFT 


107,574.96 


260.34 


G KOZAK 


TECHNICAL SUPERVISOR 


101,447.05 


279.72 


R KOZELENKO 


AUTHORIZED NUCLEAR OPERATOR 


108,934.98 


245.76 


S KRETZ 


SENIOR INSPECTION AND MAINTENANCE TECHNI 


101,900.87 


233.01 


S KREZANOWSKI 


MAINTENANCE COORDINATOR 


107,421.41 


317.06 


O KUPCIS 


PRESIDENT & CEO 


461,303.36 


9.517.17 


D KVALTIN 


SENIOR SHIFT CONTROL TECHNICIAN 


107,768.27 


236.64 


D KWAN 


SUPVG DESIGN ENGINEER - SIMULATORS 


107,411.40 


292.75 


D LAFLEUR 


TECHNICAL SUPERVISOR 


104,080.66 


293.13 


R LAIDLER 


TECHNICAL SUPERVISOR 


100,636.41 


280.02 


F LAIRD 


SHIFT SUPERVISOR 


104.769.87 


318.54 


R LAJOIE 


SHIFT SUPERVISOR 


103.273.46 


340.41 


V LANGMAN 


SUPERVISING DESIGN ENGINEER 


120,008.99 


308.40 


T LASKOWSKI 


TRADES SUPERVISOR MAINTENANCE 


118,227.71 


261.78 


R LATIMER 


TECHNICAL SUPERVISOR 


126,903.08 


294.93 


T LAU 


SENIOR RESEARCH ENGINEER/SCIENTIST 


105,034.66 


270.15 


1 LAUCHLAN 


MANAGER. ELECTRICAL DEPARTMENT 


102.923.85 


338.65 


S LAUGHLIN 


PLUMBER/PIPEFITTER FOREMAN - CONST 


101,676.24 


0.00 



PUBLIC ACCOUNTS, 1995-96 



3-83 



PUBLIC SECTOR SALARY DISCLOSURE 

The following document is provided by Ontario Hydro, pursuant to our compliance with the Public Sector Salary 
Disclosure Act. "Annual Salary" and " Taxable Benefits" are as defined by the Income Tax Act "Annual Salary" 
includes base salary, overtime pay, shift premiums, retroactive pay, incentive pay and other special work payments. 



EMPLOYEE 


POSITION AS OF JANUARY 3, 1996 


ANNUAL 


TAXABLE 


NAME 


(fiscal year-end) 


SALARY 


BENEFITS 


C LAWRENCE 


VICE-PRESIDENT, BUSINESS SERVICES 


180.761.75 


5,547.22 


M LAZIC 


SUPERVISING DESIGN ENGINEER 


107,840.24 


320.37 


R LEAVITT 


MAINTENANCE SUPERINTENDENT 


148.160.22 


314.91 


L LEDREW 


SUPERVISING NUCLEAR OPERATOR 


104,772.55 


223.92 


W LEE 


DIRECTOR, HYDROELECTRIC ENGINEERING 


120,052.11 


388.36 


A LEES 


MGR, FUEL HANDLING 


102.641.99 


3,700.85 


B LEIFSO 


SHIFT OPERATING SUPERVISOR (AUTHORIZED) 


107,943.49 


309.42 


G LEIGHTON 


C & T FACILITY MANAGER 


102.813.40 


798.88 


L LEONOFF 


SENIOR VICE-PRES, GENERAL COUNSEL & SEC 


276.866.97 


6,943.23 


B LESCHUK 


CORPORATE COMMODITY MANAGER 


100.546.60 


331.21 


J LEUNG 


TECHNICAL SUPERVISOR 


111.717.96 


298.59 


R LEUNG 


SUPERVISING DESIGN ENGINEER 


108.575.60 


316.71 


P LEWIS 


AUTHORIZED NUCLEAR OPERATOR 


109,337.54 


245.76 


R LEWIS 


DIRECTOR, NUCLEAR SAFETY 


120,139.08 


405.99 


J U 


LOB MANAGER FOSSIL 


184,218.01 


345.87 


P LICHTENBERGER 


PROGRAM MANAGER, NUCLEAR 


102,558.03 


335.21 


T LIN 


DESIGN ENGINEER - SPECIALIST 


101,047.77 


266.25 


R LIPPOLD 


PROJECT ENGINEER/OFFICER 


115.071.22 


278.97 


D LIVSEY 


SENIOR INSPECTION AND MAINTENANCE TECHNI 


105,641.84 


233.01 


1 LONDON 


PRESIDENT & CHIEF EXECUTIVE OFFICER.OHI 


179,437.31 


9.115.54 


F LONG 


MGR. FINANCIAL STRATEGY & PROJECTS 


104,994.98 


351.24 


T LONG 


AUTHORIZED NUCLEAR OPERATOR 


106,913.81 


245.76 


D LONGLEY 


SHIFT MTCE SUPRV (CONTROL OR MECHANICAL) 


109.305.40 


303.99 


E LOPEZ 


MAINTENANCE SUPERINTENDENT 


100,914.33 


312.00 


E LOTHMAN 


AUTHORIZED NUCLEAR OPERATOR 


100,805.86 


245.76 


M LOUGHRAN 


GRP BUSINESS SUPPORT MGR-CORP BUS GROUP 


101,861.17 


337.44 


G LOWE 


TECHNICAL SUPERVISOR 


104,720.55 


294.93 


R LUKAS 


SENIOR SHIFT CONTROL TECHNICIAN 


100,081.92 


236.64 


E LUNDY 


ASSOCIATE ENGINEER/SCIENTIST/TECHNICAL O 


100,894.31 


218.97 


C LUTZ 


AUTHORIZED NUCLEAR OPERATOR 


109,411.01 


245.76 


V LYNCH 


DIRECTOR, HYDROELECTRIC PRODUCTION 


131.901.54 


407.67 


D MACCARTHY 


SENIOR V P - HUMAN RES. (ON ASSIGNMENT) 


237.243.05 


6,568.03 


B MACDONALD 


SHIFT SUPERVISOR IN TRAINING 


116.792.90 


319.50 


G MACDONALD 


SHIFT SUPERINTENDENT 


114.960.95 


353.16 


G MACDONALD 


SHIFT SUPERINTENDENT 


114.343.95 


342.21 


R MACEACHERON 


TECHNICAL SUPERVISOR 


104.177.35 


284.01 


F MACEDO 


MGR, INTEGRATED TRNSMSSN PLNNG & OPRTNS 


100,590.02 


331.43 


T MACFARLANE 


OPRN MGR, NANTICOKE 


130,164.27 


4,223.53 


B MACINTYRE 


SHIFT MTCE SUPRV (CONTROL OR MECHANICAL) 


100,040.55 


273.78 


B MACKAY 


MANAGER. INTERCONNECTED MARKETS 


102.351.98 


332.55 


1 MACKENZIE 


PLANT MANAGER, KAUSKASING 


102.425.36 


306.29 


D MACMILLAN 


SHIFT OPERATING SUPERVISOR (AUTHORIZED) 


118.722.61 


313.08 


P MACMILLAN 


SR SOUCITOR 


111.880.48 


371.43 


D MACRURY 


SHIFT MTCE SUPRV (CONTROL OR MECHANICAL) 


109,837.53 


276.72 


B MACTAVISH 


MGR. STRATEGIC INITIATIVES & MGMT SUPPRT 


106,197.50 


349.33 


R MANNERS 


SHIFT OPERATING SUPERVISOR (AUTHORIZED) 


108.311.95 


313.08 


B MANNING 


DESIGN ENGINEER - SPECIALIST 


123,266.60 


268.69 


H MARCOTTE 


SUPERVISOR - MAINTENANCE (SERVICES) 


100,683.27 


266.07 


F MARTIN 


AUTHORIZED NUCLEAR OPERATOR 


105.933.01 


245.76 


L MATTHEWS 


HUMAN RESOURCES OFFICER 


103,956.58 


231.89 


P MAUGHAN 


TECHNICAL SUPERVISOR 


122,899.16 


305.79 


D MAYER 


TRAINING OFFICER 


103.149.68 


271.29 


J MCAULEY 


AUTHORIZED NUCLEAR OPERATOR 


108.366.44 


245.76 


G MCBRIEN 


SALES MANAGER. UTILITY SALES 


106,978.51 


360.50 


D MCCABE 


SENIOR ENGINEER/SCIENTIST/TECHNICAL OFFI 


100,367.74 


257.01 



3-84 



PUBLIC ACCOUNTS, 1995-96 



PUBLIC SECTOR SALARY DISCLOSURE 

The following document is provided by Ontario Hydro, pursuant to our compliance with the Public Sector Salary 
Disclosure Ad 'Annual Salary" and " Taxable Benefits" are as defined by the Income Tax Act. "Annual Salary" 
includes base salary, overtime pay, shift premiums, retroactive pay, incentive pay and other special work payments. 



EMPLOYEE 


POSITION AS OF JANUARY 3, 1996 


ANNUAL 


fAXABLE" 


NAME 


(fiscal year-end) 


SALARY 


BENEFITS 


R MCCLELLAND 


MGR, ACCOUNTING SERVICES 


104,040.21 


342.68 


J MCCONNACH 


PROJECT MANAGER 


101.157.28 


329.53 


J MCCONNELL 


SHIFT SUPERINTENDENT 


114.403.07 


330.17 


G MCCORMACK 


SHIFT SUPERVISOR 


106.814.86 


318.54 


P MCDONNELL 


SHIFT OPERATING SUPERVISOR (AUTHORIZED) 


126.189.53 


277.60 


W MCEWAN 


TECHNICAL SUPERINTENDENT 


121.368.24 


320.37 


T MCEWEN 


SENIOR CONTROL SUPERVISOR 


101,362.87 


331.29 


J MCGEE 


PRODUCTION SUPERVISOR - SHIFT 


105.367.14 


260.34 


A MCGREGOR 


MGR, GLEN CROSS CONFERENCE & TRNG CENTR 


105,442.30 


340.88 


D MCKENZIE 


PLANNING SUPERVISOR 


104.852.68 


1.650.80 


M MCLAUGHLIN 


VICE-PRESIDENT-CORPORATE COMMUNICATIONS 


114.113.83 


2,247.93 


J MCMAHON 


SHIFT SUPERINTENDENT B 


107,074.63 


295.03 


D MCNEIL 


MANAGER, SALES & INTEGRATION SERVICES 


128,817.00 


356.83 


L MCRAE 


DIRECTOR. EMPLOYEE SERVICES 


119.017.97 


400.67 


R MEIKLEJOHN 


PURCHASING SUPERVISOR 


113,169.23 


209.65 


W MENHENIOTT 


SHIFT SUPERINTENDENT 


126.939.64 


349.50 


D MERAW 


MGR, UNIT PAIR 3 & 4 


105,194.14 


3.110.21 


W MIDVIDY 


SUPERVISING DESIGN ENGINEER 


129,922.00 


329.49 


M MIKASINOVIC 


SENIOR DESIGN SPECIALIST 


124,903.77 


303.99 


A MIKHAIL 


ENGR SPECIALIST - HYDRAULIC STUDIES&TEST 


111,611.68 


282.21 


T MILLAR 


MANAGER, FINANCE 


103,132.18 


359.23 


M MILLER 


SENIOR SHIFT CONTROL TECHNICIAN 


101,257.03 


236.64 


R MILLER 


SUPERVISING DESIGN ENGINEER 


102,067.72 


296.79 


D MILLS 


MANAGER. UTILITY 9 


109,644.46 


390.81 


J MILLS 


SHIFT OPERATING SUPERVISOR (AUTHORIZED) 


100.508.13 


297.83 


L MILTON 


PRODUCTION SUPERVISOR - TECHNICAL/CHEMIC 


100,253.74 


360.45 


A MISRA 


DESIGN ENGINEER - SPECIAUST 


101,634.45 


257.58 


E MISTELE 


SENIOR DESIGN SPECIALIST 


102.959.50 


285.84 


N MITCHELL 


TECHNICAL SUPERVISOR 


120,767.22 


285.84 


D MOFFAT 


SENIOR DESIGN ENGINEER 


100,559.82 


268.69 


R MOHINDRA 


MANAGER, UNIT 


105,962.36 


4,917.20 


L MOLSON 


TECHNICAL SUPERINTENDENT 


101,600.07 


295.65 


R MONTEFORTE 


NUCLEAR DESIGN ENGINEER - SPECIALIST 


105,925.87 


269.43 


R MOORE 


SHIFT SUPERINTENDENT 


105,643.33 


338.58 


R MOORE 


MGR, ENGINEERING SERVICES 


100,855.98 


320.33 


R MOORTHY 


DIRECTOR, COMPNSTN & BENEFTS STRATEGY 


131.814.93 


441.12 


J MORAN 


SHIFT MTCE SUPRV (CONTROL OR MECHANICAL) 


108.644.31 


296.79 


H MORRISON 


MGR. WASTE MANAGEMENT SERV 


101,526.99 


330.32 


A MORTON 


TECHNOLOGIST 


105.000.47 


207.51 


1 MOTHERWELL 


ASST GENERAL COUNSEL, ENGINEERING SERV 


131,710.01 


424.17 


B MOUNTFORD 


MANAGER. ORGANIZATION CHANGE. CIS PROJ 


113,415.98 


389.83 


J MULLIGAN 


TREASURER 


126,287.74 


405.26 


M MUNRO 


MECHANICAL MAINTAINER UNION TRADES SUPV 


101.480.60 


229.35 


B MURDOCH 


DIRECTOR, NUCLEAR TECHNOLOGY SERV 


136,171.89 


3,843.76 


D MYERS 


TECHNICAL SUPERVISOR 


101.238.73 


289.50 


K NASH 


DIRECTOR. NUCLEAR WASTE & ENV SERV 


107,940.21 


1.150.50 


D NELSON 


CONSTRUCTION SUPERINTENDENT 


101.842.82 


312.10 


D NEUFELD 


AUTHORIZED NUCLEAR OPERATOR 


110,832.95 


245.76 


P NEWBY 


MANAGER. EXTERNAL INVESTMENTS 


103.096.37 


350.17 


G NEWMAN 


SHIFT SUPERINTENDENT B 


108.451.67 


297.83 


G NEWMAN 


SENIOR DESIGN SPECIALIST 


108.594.73 


285.84 


M NG 


ACTING VICE-PRESIDENT. CORP. FINANCE 


137,143.36 


441.40 


N NICHOLSON 


SENIOR ENGINEER/SCIENTIST/TECHNICAL OFFI 


107,637.60 


278.58 


R NIXON 


MGR. UNIT PAIR 1 & 2 


105,928.72 


5.065.68 


J NOAKES 


SHIFT SUPERINTENDENT 


106,339.31 


325.83 



PUBLIC ACCOUNTS, 1995-96 



3-85 



PUBLIC SECTOR SALARY DISCLOSURE 

The following document is provided by Ontario Hydro, pursuant to our compliance with the Public Sector Salary 
Disclosure Act "Annual Salary" and " Taxable Benefits" are as defined by the Income Tax Act. "Annual Salary" 
includes base salary, overtime pay, shift premiums, retroactive pay, incentive pay and other special work payments. 



EMPLOYEE 


POSITION AS OF JANUARY 3, 1996 


ANNUAL 


TAXABLE 


NAME 


(fiscal year-end) 


SALARY 


BENEFITS 


T NODWELL 


SENIOR USER REPRESENTATIVE 


104.142.80 


3Q9.42 


P NUTTALL 


SHIFT SUPERINTENDENT 


120.191.70 


327.99 


R OBERTH 


MANAGER. BUSINESS DEVELOPMENT 


100,218.95 


345.97 


G OBUCHOWSKI 


TECHNICAL SUPERVISOR 


101,047.25 


293.13 


A OKOLO-KULAK 


ASSOCIATE ENGINEER/SCIENTIST/TECHNICAL O 


115.972.90 


231.84 


K ORYNIAK 


PRODUCTION SUPERVISOR - SHIFT 


110.786.09 


276.72 


K OSMARS 


MANAGER. UTILITY 14 


125.134.92 


348.29 


J OVERY 


MANAGER, CENTRAL COMPUTING SERVICES 


100.436.81 


340.45 


J O'CONNOR 


DIRECTOR, PRCHSNG, MTLS MGMT & CNTRL SR 


120,264.25 


413.51 


G OHEARN 


TEAM LEADER, STRATEGIC PLANNING 


103,518.99 


329.53 


M O'NEILL 


TECHNICAL SUPERINTENDENT 


107,028.96 


301.64 


C PACKER 


MGR, FUEL HANDLING 


103,125.04 


329.10 


H PAETZOLD 


TECHNICAL SUPERVISOR 


147,221.51 


309.42 


G PALUMBO 


SENIOR RESEARCH ENGINEER/SCIENTIST 


• 103,474.51 


273.78 


W PAPAILIAS 


SUPERVISING DESIGN ENGINEER 


114,281.68 


325.83 


A PARCELS 


CONTROL SUPERVISOR 


100,396.47 


266.49 


L PARENT 


SUPERVISING NUCLEAR OPERATOR 


102.768.78 


223.92 


H PARISH 


MGR. GRID OPRN & PROT'N CONTROL 


100.371.37 


333.16 


P PARKIN 


SENIOR DESIGN SPECIALIST 


117.603.94 


294.93 


J PARTON 


SHIFT OPERATING SUPERVISOR (AUTHORIZED) 


117.094.87 


288.26 


R PARTOZA 


TELECOMMUNICATION TECHNOLOGIST 


103,615.85 


196.56 


P PASQUET 


SHIFT SUPERINTENDENT 


113.695.49 


353.16 


G PATERSON 


TECHNICAL SUPERVISOR 


116.874.54 


279.26 


T PATRICK 


SHIFT MTCE SUPRV (CONTROL OR MECHANICAL) 


108.203.05 


262.50 


R PATTERSON 


MGR, UNITS 5-8 


100,607.51 


340.75 


C PATTISON 


PLANNING SUPERVISOR 


105.011.42 


291.81 


C PEARCE 


TECHNICAL SUPERVISOR 


103,607.47 


280.38 


M PELEIKIS 


INSPECTION AND MAINTENANCE TECHNICIAN II 


110.033.18 


207.51 


D PERERA 


SUPVG TELECOMMUNICATIONS ENGINEER - TAC 


103,373.83 


282.91 


C PERKINS 


AUTHORIZED NUCLEAR OPERATOR 


103,589.73 


245.76 


R PERRON 


HELICOPTER PILOT 


110,548.55 


309.42 


G PHANEUF 


TECHNICAL SUPERVISOR 


102,404.93 


294.93 


R PILGER 


SHIFT SUPERINTENDENT 


110,964.54 


328.36 


P PILON 


SHIFT SUPERVISOR 


119,197.10 


316.86 


J PLOURDE 


SINGLE UNIT SHIFT SUPERVISOR 


126,872.87 


331.29 


R POWELL 


SHIFT SUPERVISOR 


118,983.56 


313.41 


E PRESTON 


ASST VICE-PRESIDENT, LABOUR RELATIONS 


127.923.55 


412.04 


C PRINCE 


SHIFT MTCE SUPRV (CONTROL OR MECHANICAL) 


105,952.41 


291.30 


J PRIOR 


ASST GENERAL COUNSEL, OPERATIONS & PLNG 


117,333.34 


377.05 


R PURCELL 


TECHNICAL SUPERVISOR 


119.335.11 


294.93 


1 PUSKAS 


DIRECTOR. CUSTOMER SERVICE 


117,389.45 


331.17 


W QUALTROUGH 


SINGLE UNIT SHIFT SUPERVISOR 


128,467.02 


307.98 


S QUIGLEY 


MANAGER, FOREIGN EXCHANGE 


104,144.41 


253.08 


S RAMJIST 


SHIFT SUPERVISOR 


111,470.90 


305.79 


K RAVEN 


OPERATIONS MANAGER 


111.588.70 


4,682.37 


D REANY 


AUTHORIZED NUCLEAR OPERATOR 


110.217.78 


245.76 


G RECOUSO 


DESIGN ENGINEER SPECIALIST • INSTRUMENT A 


101,803.18 


263.24 


E REYES 


MECHANICAL PROJECT DESIGN ENGINEER 


103,378.11 


265.80 


F RIMMER 


MANAGER. GRID LINES 


100.045.20 


329.39 


E RIPPIN 


SHIFT MTCE SUPRV (CONTROL OR MECHANICAL) 


100,738.39 


291.30 


W RITCHIE 


AUTHORIZATION TRAINING SUPERVISOR 


100,022.63 


318.39 


G ROBBINS 


SHIFT SUPERVISOR IN TRAINING 


105.221.57 


280.64 


T ROBBINS 


TECHNICAL SUPERVISOR 


120.230.06 


293.13 


J ROBERTS 


SHIFT SUPERVISOR IN TRAINING 


128,139.54 


322.20 


M ROBINSON 


GENERAL MGR, HYDROELECTRIC BUSINESS UNIT 


181.406.53 


1,174.99 



3-86 



PUBLIC ACCOUNTS, 1995-96 



PUBLIC SECTO R SALARY DISCLOSURE 



The following document is provided by Ontario Hydro, pursuant to our compliance with the Public Sector Salary 
Disclosure Ad "Annual Salary" and Taxable Benefits" are as defined by the income Tax Act "Annual Salary" 
includes base salary, overtime pay, shift premiums, retroactive pay, incentive pay and other special work payments. 



" 



EiiPLbYEE 


POSITION AS OF JANUARY 3, 1996 


ANNUAL 


TAXABLE 


NAME 


(fiscal year-end) 


SALARY 


BENEFITS 


T ROCK 


SR SOLICITOR 


105.500.01 


352.41 


J ROGERS 


MANAGER, UTILITY 4 


102.406.36 


553.07 


T ROGERS 


HR CONSULTING MGR, FIELD OPRNS NORTH 


103,760.33 


340.45 


R RONCHKA 


DIRECTOR. BUSINESS ANALYSIS 


114,752.72 


365.95 


A ROSEBOROUGH 


SHIFT SUPERINTENDENT 


115,406.06 


345.87 


W ROWE 


AUTHORIZED NUCLEAR OPERATOR 


103,234.45 


245.76 


T RUSNOV 


GENERAL MGR, GRID SYSTEM BUSINESS UNIT 


185,266.18 


6.258.39 


J RYAN 


MANAGER, ENVIRONMENT 


102,886.80 


330.32 


S RYDER 


SHIFT SUPERVISOR 


112,056.49 


311.94 


C RYMES 


TECHNICAL SUPERINTENDENT 


105,043.78 


319.81 


F RYPSTRA 


AUTHORIZED NUCLEAR OPERATOR 


106,130.32 


245.76 


C SANFORD 


DIRECTOR, GRID DISTRICT OPERATIONS (RETIRED] 


280,491.80 


522.51 


M SAPIRO 


SHIFT SUPERVISOR 


119.178.67 


318.54 


R SAUVE 


PRINCIPAL RESEARCH ENGINEER/SCIENTIST 


126,549.43 


324.00 


M SAVAGE 


SHIFT SUPERVISOR 


123,735.40 


319:25 


D SAWYER 


PLANNING SUPERVISOR 


111,854.47 


269.72 


S SAXTON 


SHIFT SUPERINTENDENT 


112,666.75 


324.71 


D SCARTH 


PRINCIPAL RESEARCH ENGINEER/SCIENTIST 


108,474.85 


301.12 


H SCHMID 


SENIOR TECHNICAL ENGINEER/OFFICER 


102,874.83 


272.14 


R SCHRYER 


AUTHORIZED NUCLEAR OPERATOR 


103,289.06 


245.76 


R SCHUELKE 


DIRECTOR, TRAINING & SIMULATOR SERV 


124,061.94 


3,911.37 


U SCHWABE 


MGR, UNIT PRODUCTION A 


106.598.89 


4,416.08 


M SCOTT 


PROTECTION & CONTROL TECHNOLOGIST 


101,284.19 


220.26 


R SCOTT 


SHIFT OPERATING SUPERVISOR (AUTHORIZED) 


106,107.02 


267.60 


J SCOWCROFT 


SHIFT OPERATING SUPERVISOR 


118,379.24 


303.45 


P SEDGMAN 


AUTHORIZED NUCLEAR OPERATOR 


110,055.65 


245.76 


S SEEDHOUSE 


MAINTENANCE SUPERINTENDENT 


110,045.02 


346.29 


J SEELEY 


MANAGER. UTILITY 13 


113,585.69 


367.13 


S SERENA 


ACTING ASST GENRL COUNSEL-EMPLOYMNT LAW 


110.276.84 


352.45 


R SHAH 


SENIOR TECHNICAL ENGINEER/OFFICER 


102.363.81 


267.57 


A SHALABY 


MANAGER. GRID STRATEGY & COMMERCE 


101.507.48 


333.67 


P SHARAWY 


SENIOR DESIGN SPECIALIST 


102,680.16 


285.84 


J SHARP 


TECHNICAL SUPERINTENDENT 


101,158.86 


353.59 


V SHARPE 


VICE-PRESIDENT, CONSULTANCY SERVICES 


105,408.33 


338.93 


J SHAW 


MANAGER, UNIT PAIR 3 & 4 


122,309.04 


4,464.41 


V SHEEDY 


SITE PROJECT ENGINEER/OFFICER 


106,652.87 


302.91 


H SHELEGY 


MGR. MATERIEL MANAGEMENT 


101,948.71 


2,320.78 


D SHELTON 


OPERATIONS MGR, LAMBTON 


131.751.14 


3,489.98 


W SHOREY 


AUTHORIZED NUCLEAR OPERATOR 


113,394.05 


245.76 


H SILLS 


SUPERVISING DESIGN ENGINEER 


102,035.68 


308.40 


G SIMARD 


MANAGER. HUMAN RESOURCES CLIENT SRVCS 


109,280.70 


369.32 


W SIMMONS 


MANAGER. TECHNICAL SERVICE INTEGRATION 


113,360.96 


4,454.15 


N SIMON 


SENIOR VP-CORP COMMUNICATIONS (RETIRED) 


180.884.08 


3,222.45 


R SIMOVIC 


OPRN MGR LAKEVIEW/HEARN 


108,884.72 


4,801.67 


R SIMPSON 


SHIFT SUPERINTENDENT B 


104,115.84 


291.63 


E SINFIELD 


AUTHORIZED NUCLEAR OPERATOR 


102,821.81 


245.76 


Y SIROTA 


SHIFT SUPERINTENDENT 


124,808.35 


33634 


J SKEARS 


MGR. REACTOR SAFTY & OPERATNL ANALYSIS 


112.964.20 


362.50 


P SMART 


AUTHORIZED NUCLEAR OPERATOR 


108,508.33 


245.76 


T SMART 


TECHNICAL SUPERVISOR 


122,961.89 


285.46 


G SMITH 


TECHNICAL SUPERVISOR 


130,913.12 


306.60 


J SMITH 


AUTHORIZED NUCLEAR OPERATOR 


100.999.45 


245.76 


M SMITH 


SINGLE UNIT SHIFT SUPERVISOR 


120.853.63 


331.29 


P SMITH 


SHIFT SUPERVISOR 


140.491.11 


315.32 


R SMITH 


AUTHORIZED NUCLEAR OPERATOR 


100.046.33 


243.51 



PUBLIC ACCOUNTS, 1995-96 



3-87 



PUBLIC SECTOR SALARY DISCLOSURE 

The following document is provided by Ontario Hydro, pursuant to our compliance with the Public Sector Salary 
Disclosure Act "Annual Salary" and * Taxable Benefits" are as defined by the Income Tax Act. "Annual Salary" 
includes base salary, overtime pay, shift premiums, retroactive pay, incentive pay and other special work payments. 



EMPLOYEE 


POSITION AS OF JANUARY 3, 1996 


ANNUAL 


TAXABLE 


NAME 


(fiscal year-end) 


SALARY 


BENEFITS 


S SMITH 


REGIONAL MAINTAINER - LINES UTS LEVEL 3 


101,904.47 


209.49 


L SODHI 


TECHNICAL SUPERVISOR 


130.738.73 


284.01 


R SOGAWA 


DIRECTOR, TRANSMISSION PROJECTS 


125,101.13 


605.04 


SOMARU 


TECHNICAL ENGINEER/OFFICER 


108.416.37 


256.40 


D SOUTHER 


MANAGER. REACTOR ENGINEERING & SERVICE 


106,055.93 


350.97 


C SPARKS 


TERRITORY MANAGER - INSPECTION 


107,110.68 


441.67 


R SPIES 


TECHNICAL SUPERVISOR 


111.832.40 


285.46 


P SPOONER 


TECHNICAL SUPERVISOR 


100,489.43 


289.50 


D STAFFORD 


SUPERVISING FIELD TECHNICIAN 


101,047.71 


258.48 


D STANTON 


SERVICE MAINTENANCE TRADES SUPERVISOR 


103,803.39 


700.20 


C STARK 


AUTHORIZED NUCLEAR OPERATOR 


101,569.58 


245.76 


D STEPHENSON 


TECHNICAL SUPERVISOR 


106,105.85 


298.59 


D STEVENS 


SHIFT MTCE SUPRV (CONTROL OR MECHANICAL) 


113,616.37 


291.30 


C STEVENSON 


AUTHORIZED NUCLEAR OPERATOR 


103,641.29 


245.76 


R STEWART 


GENERAL MANAGER - ENERGY SERVICES 


197,238.77 


7.464.04 


R STEWART 


AUTHORIZED NUCLEAR OPERATOR 


104,550.82 


245.76 


W STEWART 


MGR, ENGINEERING SERV 


114,839.64 


361.24 


B STORY 


SENIOR ADVISOR, HEALTH & SAFETY 


110,346.67 


352.05 


J STOTHERS 


DIRECTOR, INTERNAL INVESTMENTS 


112.000.08 


409.65 


R STRICKERT 


DIRECTOR, DARLINGTON 


141,626.50 


3,669.84 


D STUBBERT 


SENIOR CONTROL SUPERVISOR 


107,140.86 


318.54 


V SURI 


ACTING VICE-PRESIDENT, BUSINESS SERVICE 


138,781.02 


4.363.28 


B SUTTER 


AUTHORIZED NUCLEAR OPERATOR 


103,073.93 


245.76 


K SUTTON 


TECHNICAL SUPERVISOR 


102,738.67 


332.74 


E SVAROVSKY 


PROTECTION & CONTROL TECHNOLOGIST 


107,870.17 


220.26 


W SWAN 


AUTHORIZED NUCLEAR OPERATOR 


101,067.55 


245.76 


K SZABOTOTH 


SHIFT SUPERINTENDENT 


112,073.55 


330.17 


K TALBOT 


DIRECTOR, BRUCE A 


136.042.13 


5,311.72 


E TALNARIU 


SINGLE UNIT SHIFT SUPERVISOR 


1 21 ,328.94 


319.25 


D TAYLOR 


OPR MGR, NORTHWEST 


114.911.94 


10,588.06 


R TAYLOR 


VP-CORP STRATEGIES & SUSTAINABLE DVLPMN 


158,709.14 


513.11 


A TELFER 


SUPERVISING DESIGN ENGINEER - STRUCTURAL 


107,111.47 


325.83 


W TEPER 


SUPERVISING DESIGN ENGINEER 


100,860.57 


334.92 


D THUOT 


AUTHORIZED NUCLEAR OPERATOR 


100,867.91 


245.76 


R THURIER 


SHIFT SUPERVISOR IN TRAINING 


121.632.82 


316.14 


A TOELLY 


TECHNICAL SUPERVISOR 


103.473.65 


285.84 


D TOMLINSON 


SHIFT MTCE SUPRV (CONTROL OR MECHANICAL) 


106,745.52 


275.62 


D TOPOLNISKY 


SHIFT MTCE SUPRV (CONTROL OR MECHANICAL) 


105,617.59 


279.62 


A TOPPING 


MAINTENANCE COORDINATOR 


101,601.07 


319.90 


M TULETT 


TECHNICAL SUPERINTENDENT 


117,557.80 


324.00 


D URBAN 


MANAGER, CUSTOMER SERVICE PLANNING 


100,898.49 


326.38 


W VAN VEGHEL 


SENIOR ADVISOR, HUMAN RESOURCES PLNG 


104,649.56 


351.38 


J VANDERHEYDEN 


SHIFT OPERATING SUPERVISOR (AUTHORIZED) 


120.858.52 


307.62 


D VEINOT 


MANAGER, CORPORATE ACCOUNTING 


104,310.82 


344.09 


1 VELA 


SENIOR ENGINEER/SCIENTIST/TECHNICAL OFFI 


103,926.89 


252.67 


D VUAY 


SUPERVISING DESIGN ENGINEER 


125,152.77 


320.37 


J VILAR 


PLANNING ENGINEER/OFFICER - CUSTOMER DEL 


149,433.84 


258.51 


M VILLEMAIRE 


TECHNICAL SUPERVISOR 


103,008.50 


285.84 


P VONHATTEN 


SHIFT SUPERINTENDENT 


121,981.74 


341.47 


M VULANOVIC 


TECHNICAL SUPERVISOR 


111,654.33 


305.79 


N WAHBA 


NUCLEAR DESIGN ENGINEER - SPECIALIST 


100,826.10 


269.43 


J WALKER 


AUTHORIZED NUCLEAR OPERATOR 


110,503.67 


245.76 


J WALKER 


SHIFT OPERATING SUPERVISOR (AUTHORIZED) 


113,376.75 


316.71 


W WALKER 


DIRECTOR. IMF AND TELECOMMUNICATIONS 


125.408.95 


407.67 


D WARREN 


SHIFT MTCE SUPRV (CONTROL OR MECHANICAL) 


105,921.32 


296.79 



3-88 



PUBLIC ACCOUNTS, 1995-96 



PUBLIC SECTOR SALARY DISCLOSURE 

The following document is provided by Ontario Hydro, pursuant to our compliance with the Public Sector Salary 
Disclosure Act. "Annual Salary" and " Taxable Benefits" are as defined by the Income Tax Act. "Annual Salary" 
includes base salary, overtime pay, shift premiums, retroactive pay, incentive pay and other special work payments. 



£UpL6Ve£ 


POSITION AS OF JANUARY 3, 1996 


ANNUAL 


TAXABLE 


NAME 


(fiscal year-end) 


SALARY 


BENEFITS 


N WATSON 


SENIOR ENGINEER/SCIENTIST/TECHNICAL OFFI 


100,065.69 


260.34 


T WATT 


SHIFT MTCE SUPRV (CONTROL OR MECHANICAL) 


121.675.56 


274.18 


P WATTERWORTH 


SHIFT SUPERVISOR 


112.437.68 


304.11 


P WATTIE 


SHIFT UNIT SUPERVISOR 


110.484.19 


231.21 


K WEDDEL 


MECHANICAL MAINTAINER UNION TRADES SUPV 


104,233.58 


229.35 


P WEEKES 


TECHNICAL SUPERINTENDENT 


101,997.27 


290.19 


R WELLS 


TECHNICAL SUPERVISOR 


101,845.63 


284.01 


B WEPPLER 


SHIFT SUPERVISOR IN TRAINING 


113,644.51 


313.23 


J WEST 


MANAGER, UTILITY 7 


101,868.00 


3,211.18 


D WHALLEY 


SHIFT SUPERINTENDENT 


122,302.91 


324.10 


E WHARTON 


DIRECTOR - EMPLOYMENT EQUITY - RETIRED 


108,941.68 


369.59 


J WILBEE 


EXECUTIVE DIRECTOR, PENSION FUND 


140,346.00 


481.39 


D WILLIAMS 


TECHNICAL SUPERVISOR 


116.652.64 


293.13 


E WILLIAMS 


TECHNICAL SUPERVISOR 


111.246.29 


294.93 


M WILLIAMS 


OPERATIONS MANAGER 


113,528.36 


3,680.63 


P WILLIAMS 


SHIFT SUPERVISOR 


104,512.01 


324.00 


1 WILLSON 


AUTHORIZED NUCLEAR OPERATOR 


104,759.30 


245.76 


A WILSON 


DIRECTOR, HYDROELECTRIC BUSINESS DVLPMN 


113,365.51 


368.74 


D WILSON 


TECHNICAL SUPERVISOR 


125,701.96 


300.42 


D WILSON 


SENIOR CONTROL SUPERVISOR 


109,767.04 


331.29 


L WILSON 


MANAGER, MARKET INTELUGENCE 


108,869.54 


364.33 


G WINTERS 


SHIFT MTCE SUPRV (CONTROL OR MECHANICAL) 


121.328.41 


298.59 


P WISE 


SENIOR INSPECTION AND MAINTENANCE TECHNI 


107,205.81 


233.01 


R WISE 


SR SOLICITOR 


104,673.36 


331.98 


K WODZAK 


SHIFT OPERATING SUPERVISOR (AUTHORIZED) 


117,360.76 


303.59 


D WONG 


DESIGN ENGINEER - SPECIALIST 


119,741.82 


287.67 


T WONG 


TECHNICAL SUPERVISOR 


103,260.93 


298.59 


D WOODHOUSE 


TECHNICAL SUPERVISOR 


102.036.10 


294.93 


W WOODS 


SHIFT SUPERINTENDENT 


120,314.33 


320.70 


G WORTMAN 


MANAGER. CENTRAL/WESTERN PROJECTS 


113.876.45 


3,682.11 


P WRIGHT 


SENIOR TECHNICAL ENGINEER/OFFICER 


121,909.84 


279.69 


S WRIGHT 


VP, HUMAN RESOURCES, CORP BUSINESS GRP 


127,088.14 


2,258.07 


A YAECK 


SHIFT MTCE SUPRV (CONTROL OR MECHANICAL) 


100,095.98 


290.34 


G YAWNEY 


REGIONAL MAINTAINER I - ELECTRICAL 


113.755.62 


194.91 


R YEALLAND 


DIRECTOR, BUSINESS PROCESS INNOV & PLNG 


104,294.05 


351.37 


K YU 


DESIGN ENGINEER - SPECIAUST 


118,770.03 


268.69 


H ZADEH 


ENGINEER - OPERATIONS 


105,491.23 


288.36 


G ZAKAIB 


SUPERVISING DESIGN ENGINEER 


117,113.50 


324.00 


E ZARUBICK 


SHIFT SUPERINTENDENT 


116,847.01 


358.62 


S ZAWADA 


SINGLE UNIT SHIFT SUPERVISOR 


120,981.96 


320.37 


J ZDYBEL 


SHIFT MTCE SUPRV (CONTROL OR MECHANICAL) 


113,569.05 


279.62 


D ZERKEE 


TECHNICAL SUPERVISOR 


112.013.00 


289.50 


B ZIEGLER 


SENIOR CONTROL SUPERVISOR 


106.378.67 


317.80 


J ZIURAITIS 


SHIFT SUPERINTENDENT 


123.990.31 


354.99 



PUBLIC ACCOUNTS, 1995-96 



3-89 



LEGISLATIVE ASSEMBLY RETIREMENT ALLOWANCE ACCOUNT 

(Established under the Legislative Assembly Retirement Allowance Act) 

Statement of Account 
For the Year Ending March, 31, 1996 



DEPOSITS 



1996 

$ 



1995 

$ 



Contributions: 

Participants 
Province of Ontario 
Interest Earned: 

On the balance in the Account 
March 31, 1994 @ 10.91992% 

Total Deposits 



673,031 
673,031 



1.346.062 



690,470 
690,470 



6,350,358 



7.731.298 



PAYMENTS 

Allowances (including supplementary benefits to 
annuitants and beneficiaries) 

Supplementary Benefits - Recovery for the Province 

Refund of Contributions and interest 

Total Payments 



5,826,402 

(1,400,250) 
1.276.447 
5,702.599 



5,279,288 

(1,477,807) 
51.009 
3.852,490 



:.»— - tTj 



Net increase in the fund 

Balance on deposit with the Minister of Finance 

- Beginning of year 

- End of year 

Approved: 



Kathy Bealon 

Management Board Secretariat 



yv 



(4,356,537) 3,878,808 

62.032.721 58.153.913 
57.676.184 62.032.721 



3-90 



PUBLIC ACCOUNTS, 1995-96 



MOTOR VEHICLE ACCIDENT CLAIMS FUND 
(Established under the Motor Vehicle Accident Claims Act) 

STATEMENT OF FINANCIAL POSITION 
AS AT MARCH 31, 1996 



ASSETS 



Funds on Deposit with the 
Treasurer of Ontario 



1996 
$ 

26.049.006 

26.049.006 



1995 

$ 

36.823.915 
36.823915 



LIABILITIES & FUND BALANCE 



Net Fund Balance 



26.049.006 
26049006 



36.823.915 
36.823.915 



See accompanying notes to Financial Statements 




B.M. Dudzinski 
Director 



1996 
$ 


1995 
$ 


664.632 
2.604.809 


652.627 
3.106,702 




65,569 



222,809 


3,335,010 


3,982,138 



PUBLIC ACCOUNTS, 1995-96 3-91 

MOTOR VEHICLE ACCIDENT CLAIMS FUND 
(Established under the Motor Vehicle Accident Claims Act) 

STATEMENT OF FUND 

FOR THE YEAR ENDED MARCH 31, 1996 



Receipts 

Fee on issue or renewal of driver's licences 
Repayment by debtors 
Interest credited on balance 

in Fund as at December 31. 1995 
Prior year recoveries 

TOTAL RECEIPTS: 

Disbursements 

Special Purpose Payments 

Third Party Claims 

Judgments, including costs 3,347,202 4,291,853 

Out-of-Court settlements 325,675 363,766 

Hit-and-run cases, including costs 562,123 775,324 

4,235,000 5,430,943 
Accident Benefits 

Statutory accident benefits 5,783,821 5,783,669 

10,018,821 11,214,612 

Administrative Expenses 

Salaries and wages 
Employee benefits 
Transportation and communication 
Services 

Claims (Solicitors' fees, etc.) 

Accident benefits claims expense 

Other 
Supplies and equipment 



TOTAL DISBURSEMENTS: 

lncrease/(Decrease) in Fund during the year 

Balance in Fund, on deposit with the 
Minister of Finance, Beginning of Year 

Balance in Fund, on deposit with the 
Minister of Finance, End of Year 

See accompanying notes to Financial Statements 



1,051,037 


1,356,763 


144,302 


165,061 


59,468 


60,312 


1,074,662 


1,068,855 


543,548 


313,128 


1,199,305 


915,393 


18,776 


29,868 


4,091,098 


3,909,380 


14,109,919 


15,123,992 


(10,774,909) 


(11,141,854) 


36,823,915 


47,965,769 


26,049,006 


36,823,915 



3-92 PUBLIC ACCOUNTS, 1995-96 

MOTOR VEHICLE ACCIDENT CLAIMS FUND 
NOTES TO FINANCIAL STATEMENT 



Authority 

The Motor Vehicle Accident Claims Fund (the "Fund") operates under the authority 
of the Motor Vehicle Accident Claims Act (the "Act"), R.S.O. 1990, Chapter M.41 as 
amended. 



2. Fund Operations 

The Fund was originally established to provide compensation to victims of motor 
vehicle accidents caused by uninsured or hit-and-run motorists in Ontario. 
Uninsured motorists were required to pay an annual fee into the Fund. However, 
effective March 1, 1980, with the enactment of the Compulsory Automobile 
Insurance Act , all motorists were required to carry compulsory third party liability 
insurance including uninsured motorist coverage. 

The Fund continues to pay those claims occurring after March 1 , 1 980, up to June 
22, 1990 involving: 

pedestrians who are injured by an uninsured or hit-and-run vehicle where 
the pedestrian is not otherwise covered by an automobile insurance policy; 

injury to uninsured passengers in an uninsured vehicle where the driver of 
the uninsured vehicle is at fault; 

innocent parties where two uninsured motor vehicles are involved; and 

damages to property not insured against vehicle impact (e.g. Hydro and 
telephone poles, highway guardrails, etc.) providing both owner and driver 
of the uninsured vehicle can be identified. 

Effective June 22, 1990, the Insurance Statute Law Amendment Act amended the 
Motor Vehicle Accident Claims Act to require that the Fund also pay no-fault 
accident benefits in accordance with the No-Fault Benefits Schedule to all parties, 
in those residual circumstances where no insurance is available. The right of 
subrogation, which had applied to all claims prior to June 22, 1990, now exists only 
if the personal injury threshold is surpassed for claims incurred between June 22, 
1990 and December 31 , 1993. 



PUBLIC ACCOUNTS, 1995-96 3-93 



As was the case in pre June 1990 cases, the Fund continues to pay property 
damage claims providing both the owner and driver of the uninsured vehicle are 
identified, except in those instances involving two uninsured vehicles, where no 
property damage claims are paid. 

Bill 164 an Act to amend the Insurance Act became law, effective January 1 , 1994. 
The Fund is now required to pay out an enhanced level of accident benefits as set 
out in the Statutory Accident Benefits Schedule ("SABS"). This change has not 
materially affected the volume of claims although it has affected the configuration 
of claims and ceiling amounts. As with No-Fault claims, the right of subrogation 
does not apply to SABS claims. Only pain and suffering tort claims are recoverable 
from the uninsured motorist. As a result of these legislative changes, the Fund is 
presently paying claims under three automobile insurance systems. 

On June 4, 1996, the Automobile Insurance Rate Stability Act , was introduced. 
This Bill will change again the configuration of claims and ceiling amounts. Tort 
rights will be expanded while accident benefit levels will be reduced. 

3. Statement of Fund 

Basis of Accounting 

The Fund uses a cash basis of accounting which is modified to allow an additional 
thirty days to pay for goods and services pertaining to the fiscal year just ended. 
In this regard, certain payments incurred at year end may be reported in the 
following month of the new fiscal period. 

Receipts 

Fees consist of $1 .00 charged per year to every driver in the Province of Ontario 
who renews his/her driver's licence and for every new driver's permit issued. 
Effective April 1 , 1 994, Regulation 800 under the Motor Vehicle Accident Claims Act 
was amended to reduce this annual fee from $1 .00 to $0.1 0. 

Amounts collected on outstanding receivables are reported as receipts in the year 
they are collected (see below for explanation of Accounts Receivable). 

Interest on the Fund is the amount credited at fiscal year end, based on calculations 
of the balance of the Fund at December 31st, 1993. The rate of interest is 
determined by the Lieutenant Governor in Council, and was set at 0% effective 
April 1, 1993. 



3-94 PUBLIC ACCOUNTS, 1995-96 



-3- 



Special Purpose Payments 

Amounts paid from the Fund to victims of automobile accidents, where there is no 
insurance to respond to the claim, are reported as expenditures and are broken 
down into claim types set out in the Motor Vehicle Accident Claims Act . These 
payments are legally recoverable from uninsured at-fault motorists, for all third party 
claims. 

Administrative Expenses 

The administrative expenditures (e.g. Salaries, Benefits, Transportation & 
Communication, Services and Supplies & Equipment) are paid out during the 
course of the year from the Consolidated Revenue Fund. At the end of each fiscal 
year, the Lieutenant Governor in Council authorizes the payment out of the Motor 
Vehicle Accident Claims Fund of the amount required to reimburse the 
Consolidated Revenue Fund for the expenses incurred in connection with the 
administration of the Fund. 



4. Statement of Financial Position 

Motor Vehicle Accident Claims Fund 

As at March 31, 1996 the Motor Vehicle Accident Claims Fund reported 
disbursements in excess of receipts by $10.8 million decreasing the fiscal year end 
Fund balance to $26.0 million. This amount is held in a Consolidated Revenue 
Fund Special Purpose Account and is reported as a liability on the Statement of 
Financial Position of the Province of Ontario. 

Accounts Receivable 

The records of the Fund provide for an Accounts Receivable portfolio, compiled 
over the years as a result of third party claim payouts to uninsured victims. In 
accordance with the Motor Vehicle Accident Claims Act these payouts which 
become receivables, are recoverable from uninsured motorists. As at March 31 , 
1996 these receivables total $56.7 million. Of this amount, inactive accounts 
totalling approximately $24.5 million are considered uncollectible, leaving a net 
realizable value of $32.2 million. 



PUBLIC ACCOUNTS, 1995-96 3-95 



-4 



Fixed Assets 

The cost of Fixed Assets, consisting of furniture and equipment and alterations to 
premises are charged to operations in the period in which they are incurred. 

Contingent Liabilities 

As at March 31, 1996 the Fund is contingently liable for claims in process, claims 
which have occurred but have not yet been reported, and the expenses required to 
settle the claims. Based on a valuation by Actuarial Services of the Ontario 
Insurance Commission, the estimated payments in all future years arising from 
Statutory Accident Benefit Claims and Third Party Claims amount to $74.3 million. 

The portion of the overall $74.3 million expected to be paid out in the 1996-97 fiscal 
year is estimated to be approximately $1 1.7 million. 



3-96 



PUBLIC ACCOUNTS, 1995-96 



Office of the 

Provincial Auditor 

of Ontario 




Bureau du 

verificateur provincial 
de l'Ontario 



Box 105, 15th Floor, 20 Dundas Street West, Toronto, Ontario M5G 2C2 

B.P. 105, 15 e etage, 20, rue Dundas ouest, Toronto (Ontario) M5G 2C2 

(416) ,974-9^ Fax: (416) 327-9862 



Auditor's Report 



To the Provincial Judges Pension Board 
and to the Minister of Finance 



I have audited the statement of changes in fund balance of the Provincial Judges Pension Fund for the 
year ended March 31, 1996. This financial statement is the responsibility of the Fund's management. 
My responsibility is to express an opinion on this financial statement based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards require 
that I plan and perform an audit to obtain reasonable assurance whether the financial statement is free of 
material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts 
and disclosures in the financial statement. An audit also includes assessing the accounting principles 
used and significant estimates made by management, as well as evaluating the overall financial statement 
presentation. 

In my opinion, this financial statement presents fairly, in all material respects, the financial position of 
the Fund as at March 31, 1996 and the results of its operations for the year then ended in accordance with 
the accounting policy described in note 2 to the financial statement. 



Toronto, Ontario 
June 10, 1996 



K.W. Leishman, CA 
Assistant Provincial Auditor 



PUBLIC ACCOUNTS, 1995-96 3-97 



PROVINCIAL JUDGES PENSION FUND 

Statement of Changes in Fund Balance 
For the Year Ended March 31, 1996 



1996 1995 

($000's) ($000's) 

Deposits 

Contributions 

Participants 1,477 1,338 

Province of Ontario (Note 4) 12,358 12,358 

Interest earned 15.397 13.449 

• 29.232 27.145 

Payments 

Pension payments and survivor allowances 7,460 6,857 

Refunds 2ZQ = 

7.730 6.857 

Net increase in the Fund 21,502 20,288 

Balance on deposit with the Minister of Finance 

beginning of year 145.919 125.631 

- end of year 167.421 145.919 
Contingent liability (Note 5) 

See accompanying notes to financial statement. 



Approved on behalf of the Board: 



3-98 PUBLIC ACCOUNTS, 1995-96 



PROVINCIAL JUDGES PENSION FUND 

# 

Notes to Financial Statement 
March 31, 1996 



1 . DESCRIPTION OF THE FUND 

The Provincial Judges Pension Fund (the Fund) is administered by the Provincial Judges Pension Board as 
designated by Ontario Regulation 67/92 of the Courts of Justice Act. The following brief description of th< 
Fund is provided for general purposes only. For more complete information, reference should be made to 
Regulation. 

(a) General 

The purpose of the Fund is to provide pension payments to retired Provincial Judges and Masters oft! 
Ontario Court (General Division) or survivor allowances to the dependents of these Judges and Maste 

(b) Funding Policy 

Participants are required to contribute 7% of their salary either until their basic service requirement is 
or until they reach 70 years of age. This contribution may be apportioned by the Board to the Fund to 
provide for entitlements and to the Consolidated Revenue Fund toward the cost of life insurance bene! 
provided. 

The annual contribution required of the Province is determined annually by an actuarial valuation. 

(c) Pension Payments 

A pension payment is available based on the age and the number of years of full-time service for whic 
the participant has credit upon ceasing to hold office and on the salary of a full-time judge of the highe 
judicial rank held by the participant while in office. The participant is entitled to these payments durir 
his/her lifetime. 

(d) Disability Pension Payments 

A full pension payment is available at age 65 for participants with a minimum of five years of full-tinn 
service who are unable to serve in office due to injury or chronic sickness. 

(e) Survivor Allowances 

A survivor allowance equal to 60% of the pension payment is paid to the spouse during the spouse's 
lifetime or to a child or children until the child or children meets the age, custody, education or disabili 
criteria defined in section 22 of Regulation 67/92. 

(f) Death Refunds 

A death refund is payable to the estate of a participant where there is no further entitlement to a survive 
allowance. The amount of the refund is equal to all contributions made into the Fund plus accrued 
interest, reduced by the amounts of entitlements paid out. 



PUBLIC ACCOUNTS, 1995-96 3-99 



PROVINCIAL JUDGES PENSION FUND 

f >tes to Financial Statement 
hrch31 f 1996 



DESCRIPTION OF THE FUND (CONTINUED) 

(g) Withdrawal Refunds 

Upon ceasing to hold office for a reason other than death before becoming entitled to a pension payment, 
the participant is entitled to a refund. The amount of the refund is equal to the contributions made into 
the Fund plus accrued interest. 

(h) Interest Revenue 

All new money, being the excess of deposits over payments each fiscal year, earns a rate of interest 
which is fixed for 25 years and which is not less than the weighted average rate on long term securities 
issued or guaranteed by the Province of Ontario during that fiscal year. For the 1996 fiscal year, the rate 
was 8.85% (1995 - 9.91%). The weighted average interest rate earned on the 1996 beginning Fund 
balance was 10.38% (1995 - 10.45%). 

(i) Fund Status 

The Fund is not subject to the reporting requirements under the Pension Benefits Act and Regulations. 
However, the Fund has the status of a pension plan for income tax purposes. 

(j) Escalation of Entitlements 

Entitlements are adjusted annually based on the Industrial Aggregate in Canada as published by Statistics 
Canada, subject to a maximum of 7% in any one year. 

(k) Pending Changes to the Fund 

Amendments to the Income Tax Act (Canada) (IT A) limit the pension benefit payable from the Fund for 
post 1991 service. Cabinet has approved that benefits above the ITA limit will be provided through a 
separate supplementary account in the Consolidated Revenue Fund. 

The terms of the Fund are being revised to comply with the requirements under the ITA, and an Order-in- 
Council to establish the supplementary account is being prepared. It is expected that the changes will be 
in place during 1996. 

Revenue Canada is aware of the status of the supplementary account. 

To date, the Fund has paid out approximately $760,000 which should have been paid from the 
supplementary account. Once the account is established, there will be a reconciliation between the 
account and the Fund, both of which are to be held within the Consolidated Revenue Fund. 



3-100 • PUBLIC ACCOUNTS, 1995-96 



PROVINCIAL JUDGES PENSION FUND 

Notes to Financial Statement 
March 31, 1996 



2. SIGNIFICANT ACCOUNTING POLICY 

The financial statement has been prepared on a cash basis of accounting. 

3. ADMINISTRATIVE EXPENSES 

Administrative expenses are paid by the Province of Ontario. 

4. LIABILITY FOR FUTURE BENEFITS 

The most recent actuarial valuation of the Fund disclosed that, as of March 3 1, 1995, the present value of 
future government contributions for pension payments and survivor allowances was $122,563 million. The 
Province contributes towards this total in amounts recommended by the actuarial valuation. For the curren 
year, the contributions were based on the previous year's valuation as the one for the current year was not 
completed at the time the contributions were made. 

5. CONTINGENT LIABILITY 

Approximately 1 18 provincial court judges appointed before 1984 have commenced action against Her 
Majesty the Queen in Right of the Province of Ontario, claiming that the transfer of their contributions froir 
the Public Service Superannuation Fund to the Provincial Judges Pension Fund was not legally authorized. 
They claim the return of their contributions or damages to a maximum of $200,000 each. As the matter is i 
the early stages of litigation, the possibility of liability on the part of the Provincial Judges Pension Fund is 
indeterminate. 



PUBLIC ACCOUNTS, 1995-96 



3-101 



THE FINANCIAL ADMINISTRATION ACT 

Losses deleted from the accounts 
for the year ended March 31, 1996 



Ministry $ 

Agriculture, Food and Rural Affairs 1,288,308 

Assembly, Officeof the 5,524 

Attorney General 1 1,465,598 

Citizenship, Culture and Recreation .« 1 12,837 

Community and Social Services 12,160,400 

Consumer and Commercial Relations 240,824 

Economic Development, Trade and Tourism 900,315 

Education and Training 24,175,814 

Finance 120,275,458 

Health 694,223 

Intergovernmental Affairs 219 

Labour 46,912 

Management Board 19,389 

Municipal Affairs and Housing 1,328,620 

Natural Resources 1 19,101 

Solicitor General and Correctional Services 141,884 

Transportation 169,624 

TOTAL MINISTRIES 173,145,050 

The Development Corporations 12,538,548 

Interim Waste Authority 84,846,747 

Ontario Financing Authority Loans - Based Financing 4,302,935,027 

Consolidated Revenue Fund Loans - Based Financing 200,238,338 

TOTALOTHER 4,600,558,660 

TOTAL WRITE-OFFS 4,773,703,710 



3-102 PUBLIC ACCOUNTS, 1995-96 



THE MINISTRY OF REVENUE ACT 

Remissions of $1,000 or more 

granted for the year -ended March 31, 1996 



Ministry of Finance $ 

Ottawa -Carleton Police Services Board 

Retail Sales Tax 320,000 

Murray & Marvelle Kofler 

Land Transfer Tax 310,330 

Kitchener-Waterloo Hospital 

Retail Sales Tax 65,797 

Colette Brisson 

Retail Sales Tax 1,574 

MD Realty Fund 

Land Transfer Tax 1. 500 

699.201 



Group Remissions 

A remission of Retail Sales Tax estimated to be between 
$5,000,000 and $10,000,000 per year was granted on admissions 
charged by certain non- charitable theatres with not more than 
3,200 seats. 



772 
-Pll 

Ontario 



Ministry of 
Finance 



Publicatiom 




Public Accounts 
of Ontario 




■ ■ ■■ ■ ■ ■ ■.■■.■■.'■.. . ,■. 



iilllllllllKiiilpii 



llllllllllse** 



VOLUME 3 




Details of Expenditure 



■mi CRT I WIS OnTBBIO 




106708 

PUt HCC «5-Sfa U 

$ iq.00 








Ontario 



Ministry of 
Finance 



Public Accounts 
of Ontario 



Details of Expenditure 



This publication is also available in French 
Ce document est 6galement publie en francais 

ISSN 0381-2375 

©Queen's Printer for Ontario, 1996 



SEP « «96 



TABLE OF CONTENTS 

rENERAL Page 

A Guide to Public Accounts 5 

Ontario Public Service Senior Salary Disclosure 7 

flNISTRY STATEMENTS 

Agriculture, Food and Rural Affairs 33 

Office of the Assembly 39 

Attorney General 45 

Cabinet Office 51 

Office of the Chief Election Officer 53 

Citizenship 55 

Community and Social Services 59 

Consumer and Commercial Relations 87 

Culture, Tourism and Recreation 91 

Economic Development and Trade 95 

Education and Training 101 

Environment and Energy 113 

Finance 123 

Office of Francophone Affairs 127 

Health 129 

Housing 157 

Intergovernmental Affairs 167 

Labour 169 

Office of the Lieutenant Governor 173 

Management Board Secretariat 175 

Municipal Affairs 183 

Ontario Native Affairs Secretariat 189 

Natural Resources 191 

Northern Development and Mines 199 

Ombudsman Ontario 203 

Office of the Premier 205 

Office of the Provincial Auditor 207 

Solicitor General and Correctional Services 209 

Transportation 215 

Office Responsible for Women's Issues 229 



A GUIDE TO PUBLIC ACCOUNTS 

SCOPE OF THE PUBLIC ACCOUNTS 

The 1995-96 Public Accounts of the Province of Ontario comprise the financial statements and three 

volumes: 

Volume 1 contains the Consolidated Revenue Fund schedules and Ministry statements. The 

Consolidated Revenue Fund reflects the financial activities of the government's ministries on a 

modified cash basis. 

Volume 2 contains the financial statements of significant provincial crown corporations, boards and 

commissions which are part of the government's reporting entity and other miscellaneous financial 

statements. 

Volume 3 contains the details of expenditure and the Ontario Public Service senior salary disclosure. 

: A GUIDE TO VOLUME 3 OF THE PUBLIC ACCOUNTS 

Details of expenditure are reported under the following categories for each ministry: 

(1) Voted Appropriations 

(a) Salaries and Wages 
Includes the total salaries and wages of those employees on staff. Also listed are temporary help 
suppliers who received payments accumulating to more than $50,000. 

(b) Employee Benefits 

(c) Travelling Expenses 
Individuals whose total travelling expenses were more than $10,000 are listed alphabetically. 
The travelling expenses of Ministers, Parliamentary Assistants and Deputy Ministers are 
included regardless of amount. 

(d) Other Payments 
Recipients of payments accumulating to more than $50,000 (Transfer Payments — $120,000) 
are listed in alphabetical sequence under various subheadings appropriate to the individual 
ministry. 

(2) Statutory Appropriations 
Amounts paid are listed by individual Statutory Appropriation. 



PUBLIC ACCOUNTS, 1995-96 



ONTARIO PUBLIC SERVICE SENIOR SALARY DISCLOSURE 

he Public Sector Salary Disclosure Act, 1996 requires employers in the public sector to disclose the names, positions, salaries and 
ixable benefits of those employees paid $100,000 or more during the previous calendar year. In accordance with the Act, the 
)llowing information was made publicly available on April 1, 1996 and is provided again as part of the Province's annual 
sporting. 

ALARY - The amount shown as salary in this disclosure statement may not represent the individual's actual annual rate of salary. 

Ihe salary required to be made public under the Act reflects the amount reported to Revenue Canada on the employer's T4 slip 
jr an employee. The salary shown in this statement may therefore include non-recurring payments in 1995 for retroactive pay 
om a reclassification or a grievance setdement or a vacation pay out upon exit. The salary shown may be less than the individual's 

lanual rate of salary if the individual worked only part of the year. 

AXABLE BENEM'I S - The amount shown as taxable benefits is the amount of taxable benefits shown on the T4 slip as prepared 
>r Revenue Canada. These amounts can include free or subsidized housing, board and lodging, travel in a designated area, 
ersonal use of employer's vehicle, interest free and low- interest loans, stock option benefits (generally not applicable to the public 
jctor), other payments made on behalf of the employee such as relocation costs, employer contributions for basic life insurance 
lad tuition reimbursements. 

I! ALARY RANGES THAT EXCEED $100.000 

>eputy Minister Compensation Plan 104,500 - 152,250 

' enior Management Compensation Plan 

Level 3 89,575 - 134,375 

Level 2 74,375-111,600 



Tofessional Bargaining Group 

Crown Counsel 4 95,932 - 124,760 

Crown Counsel 3 85 ,805 - 1 1 4,5 8 1 

Crown Counsel 2 70,353 - 103,683 

Yofessional Bargaining Medical & Dentistry Groups 

Medical PM-26 125,086 - 144,629 

Medical PM-25 123,780 - 143,038 

Medical PM-24 1 17,936 - 136,166 

Medical PM-23 1 1 1,998 - 129,294 

Medical PM-22 105,360 - 122,284 

Medical PM-21 92,1 80 - 1 10,549 

Medical PM-20 86,104 - 103,399 

Dentistry PM-22 81,475 - 102,462 

APPOINTMENTS TO AGENCIES. BOARDS & COMMISSIONS 

)eputy Minister Compensation Plan 104,500 - 152,250 

ienior Management Compensation Plan 

Level 3 89,575 - 134,375 

Level 2 74,375-111,600 

Executive Compensation Plan 

ECP5 81,650-122,450 

ECP4 74,225-111,325 

ECP3 67,450-101,200 



PUBLIC ACCOUNTS, 1995-96 



ONTARIO PUBLIC SERVICE SENIOR SALARY DISCLOSURE 



NAME 



LEGISLATIVE ASSEMBLY 
SENIOR EXECUTIVES 

CAVOUKIANANN 
; DESROSEERS.CLAUDE L 
! THE HON. G. T. EVANS 
, LIGETI,EVA B 

PONICK, WILLIAM 

SPEAKMAN.BARBARA J 

WRIGHT.THOMAS 

PROFESSIONALS 
I ANDERSON.KEN 

CHALLIS.WILLIAM 

GLASBERGJRWIN 

LIBERAL CAUCUS 

RICHARDSON, BOB 



POSITION 



ASST COMMISSIONER OF INFO. & PRIVACY, IPC 

CLERK OF THE HOUSE, OFFICE OF THE ASSEMBLY 

INTEGRITY COMMISSIONER, INTEGRITY COMMISSION 

ENVIRONMENTAL COMMISSIONER, COMM. ON THE ENV. 

CONTROLLER OFFICE OF THE ASSEMBLY 

EXECUTIVE DIR. ASSEMBLY SER., OFFICE OF THE ASSEMBLY 

INFO. & PRIVACY COMMISSIONER, IPC 

DIRECTOR OF LEGAL SERVICES, IPC 
LEGAL COUNSEL, IPC 
DIRECTOR OF APPEALS, IPC 



PRINCIPAL SECRETARY TO THE LEADER OF THE OFFICIAL OPP. 



SALARY 
PAID 



TAXABLE 
BENEFITS 



104,493.88 


301.30 


133,364.80 


17,172.42 


107,120.00 


0.00 


109,652.76 


262.68 


108,039.76 


311.60 


113,836.72 


328.26 


118,242.68 


340.96 


118,193.02 


340.84 


104,360.88 


301.06 


117,922.62 


341.08 


1 12,777.99 


194.40 



OFFICE OF THE CHIEF ELECTION OFFICER 

SENIOR EXECUTIVE 

BAILIE,WARREN R CHIEF ELECTION OFFICER 

OFFICE OF THE PROVINCIAL AUDITOR 

PETERS, ERIK E PROVINCIAL AUDITOR 



OMBUDSMAN ONTARIO 

CREAN, FIONA 
lAMffiSON, ROBERTA 
TAYLOR, MICHAEL 



EXECUTIVE COORDINATOR 

OMBUDSMAN 

DIRECTOR, FINANCE, ADMIN, COMMUNICATIONS AND SYSTEMS 



100,565.24 


3,300.00 


137,579.92 


5,494.01 


171,780.00 


257.00 


114,639.00 


3,362.00 


100,019.00 


246.00 



MINISTRY OF THE ATTORNEY GENERAL 
SENIOR EXECUTIVES 

BERNSTEIN,MICHAEL N 
CHIASSON.DONALDJ 
CODE.MICHAEL A 
COOPER,HEATHER P 
CULLEN.TONY A.F. 
GRANT.B 
HIMEL.SUSAN G 



KOWAL.LUBA 
KROMKAMPJfOHN H 
LAPKIN.GERALDS 
LAUFERJOSEF S 
LEACH.MARK D 
MACDONALD.ANDREW 



DEPUTY DIRECTOR 

A.DA.G. PUBLIC LAW & POLICY 

ASST DEPUTY ATTOR. GENERAL, CRIMINAL LAW 

ADAG COURTS ADMINISTRATION 

DIR COMPUTER & TELECOM SERVICES 

EXECUTIVE COORDINATOR SPECIAL PROJECT 

PUB. GUARDIAN & TRSTEE & ASS.DEP. ATT.GEN, SOC. JUS. SVCS 
DIV. 

DEPUTY DIRECTOR 

REGISTRAR, COURT OF APPEAL 

POLICE COMPLAINTS COMMISSIONER 

LAW OFFICER 

PROJECT DIRECTOR 

ABORIGINAL ISSUES CO-ORDINATOR 



113,444.78 


332.70 


119,107.75 


353.90 


132,762.89 


353.90 


120,448.89 


358.70 


100,198.08 


213.70 


118,969.16 


353.90 


120.599.21 


358.70 


100,633.72 


298.66 


108,463.46 


348.14 


139,374.79 


2,028.35 


101,235.13 


301.06 


109,358.42 


325.62 


101,235.13 


301.06 



(see table of salary ranges and definitions on page 7) 



10 




PUBLIC ACCOUNTS, 1995-96 










ONTARIO PUBLIC SERVICE SENIOR SALARY DISCLOSURE - 


- Continued 






NAME 


POSITION 


SALARY 
PAID 


TAXi 
BENlfi 



MERRITT.ANNM 
MOORE.ERIC 
PAULSETH.DEBRA 
SIMPSON.COREY 
TAMAN.LARRY 
THOMSON, GEORGE 
VIDAL-RIBAS,MARIA V 
WAIN.SANDRA 
WILEYJ>ETERJ 
WILLIAMSON 
PROFESSIONALS 
ALCHUK.MARK 
ALEXANDERJOHN S 
ALGIE,DAVE 
ALLAN.DENIS 
ANDERSON.ROSEMARY J 
ANGEVINE,DONALD F 
ANTHONY,KENNETH V 
ARMSTRONG JRANK E 
ARNTFIELD,DAVIDG 
ARNUPJANECJ 
ASH.ROBERTN 
ATKINSON JAMES R 
AUSTTN.NANCY 
AVILAJLES 
AYRE JOHN D 
BAGGJ5REDERICKB 
BAILEY J>AUL A 
BALDWIN JiLIZABETH G 
BALDWIN LESLEY M 
BARNES.PETER A 
BARNETT.GREGORY H 
BARTLETT.MARILYN 
BASTON ANDREA M 
BEASLEY.GEOFFREY A 
BEECROFT,DOUGLAS A 
BELLAMY.DENISEE 
BELLEFONTAINEOAUL L 
BELLEHUMEUR.DONALD J 
BELL ANDREW B 
BELL/THOMAS 
BENNETT JUCHARD M 
BENSON JOHN C 
BERGER.STANLEY D 
BERNARDON.NATALINO 
BERNSTEIN.D 



EXECECUnVE CO-ORDINATOR STRATEGY PLANNING 

DIRECTOR, CHARITABLE PROPERTY DIV. 

REG DIRECTOR METRO TORONTO 

ASSOC DIRECTOR ADVOCACY SERVICES. 

DEPUTY ATTORNEY GENERAL 

DEPUTY MINISTER 

LEGAL & PROGRAM DIRECTOR, FSP 

DIRECTOR, POLICY BRANCH (A) 

DEPUTY DIRECTOR 

DEPUTY DIRECTOR 

LEGAL COUNSEL GEN. 

CROWN ATTY SIMCOE 

ASST CROWN ATTORNEY 

ASST CROWN ATTORNEY 

ASST CROWN ATTORNEY 

ASST CROWN ATTORNEY 

CROWN ATTORNEY MUSKOKA 

ASST CROWN ATTORNEY 

ASST CROWN ATTORNEY 

CROWN COUNSEL 

ASST CROWN ATTORNEY (DES) 

ASST CROWN ATTORNEY 

DIRECTOR LEGAL SRVS 

COUNSEL, ESTATES ADMIN 

CROWN ATTORNEY NORFOLK 

ASST CROWN ATTORNEY 

CROWN ATTORNEY, KENT 

LEGISLATIVE COUNSEL 

ASST CROWN ATTORNEY 

CROWN ATTORNEY RENFREW 

ASST CROWN ATTORNEY 

ASSISTANT CROWN ATTORNEY 

LEGAL COUNSEL RENT REVIEW 

ASST CROWN ATTORNEY 

LEGISLATIVE COUNSEL 

DIRECTOR LEGAL SERVICES 

ASST CROWN ATTORNEY 

ASST CROWN ATTORNEY 

ASST CROWN ATTORNEY 

GROUP LEADER, CROWN LAW OFFICE, CIVIL 

ASST CROWN ATTORNEY & TEAM LEADER 

ASST CROWN ATTORNEY 

TEAM LEADER, PROSECUTIONS 

ASST CROWN ATTORNEY 

COUNSEL 



110,764.03 
103,171.26 
108,271.17 
111,649.85 
142,864.76 
126,730.70 
116,692.80 
113,285.51 
109,481.83 
101,235.13 

103,850.34 
117,649.63 
101,455.89 
101,463.14 
112,114.07 
101,455.89 
116,692.80 
123,213.32 
112,113.06 
102,516.38 
113,888.39 
108,655.52 
101,256.40 
101,235.13 
116,692.80 
104,391.59 
111,412.17 
103,816.16 
104,188.20 
116,692.80 
101,455.63 
104,394.83 
101,235.13 
106,968.50 
106,298.80 
116,692.80 
101,455.89 
112,114.07 
101,061.76 
108,419.09 
112,114.07 
100,620.19 
107,180.71 
107,457.33 
111,870.10 



(sec table of salary ranges and definitions on page 7) 



PUBLIC ACCOUNTS, 1995-96 



11 



ONTARIO PUBLIC SERVICE SENIOR SALARY DISCLOSURE — Continued 



NAME 



BERZINS.ANDREJS 
BETTJOHN H 
BIRNBAUM.PETER C 
BLOMSMA.ROBBERT 
BRADLEY JiDWARD H 
BRADY.MICHAELP 
BROOKS.RONALD H 
BROOKS.TERRANCE 
BROWNEJUARGARET A 
BROWN.ANTHONY 
BROWN.DENNIS W 
BROWNJDOUGLAS H 
BUCHANAN J N 
BURNSIDE,DAVIDJ 
BURNS JOHN R 
BURROW.GARTHDG 
BURTON.GILLIAN M 
BYERLEY JAMES F 
CALDWELL.DIANNE 
CAMPBELL.KENNETH L 
CAMPLINGPREDERIC M 
CARERE ANNE MARIE M 
CARLETON.W H 
CARR.DAVIDG 
CARSON.DAVID G 
CATTON.KATHERINE A 
CECCHETTO.LUCYA 
CHALKE JAMES M 
CHAPPELUPAULA 
CHARNEY.ROBERT 
CONWAY.ROBERT 
COOPERJERRYM 
COTTLE.CHERYLL 
CREIGHTON.CAROL 
CR0CKETT3RIAN E 
CROFT,GERALDW 
CULLEN.MARY ELLEN E 
CULVERPAULW 
CUMMINE,RICHARD D 
DALY JULIANA A 
DELINE.GA 
DEER.TARA 
DOBNEY.SUSAN G 
DOLEZELJAN 
DOPPELTALLEN 
DRIMMELJ3J 



POSITION 



CROWN ATTORNEY OTTAWA - CARL 

ASST CROWN ATTORNEY 

COUNSEL 

SENIOR COUNSEL 

CROWN ATTORNEY LENNOX & ADDINGTON 

COUNSEL 

ASST CROWN ATTORNEY 

LEGAL OFFICER 

ASST CROWN ATTORNEY 

LAWYER 

COUNSEL 

ASST CROWN ATTORNEY 

CROWN ATTORENY MIDDLESEX 

SENIOR COUNSEL 

COUNSEL 

CROWN ATTORNEY PERTH 

SENIOR COUNSEL 

CLIENT LAWYER (DES) 

DEPLEGAL DER, PROPERTY RIGHTS 

SENIOR COUNSEL 

ASST CROWN ATTORNEY 

COUNSEL 

CROWN ATTORNEY PETERBOROUGH 

CROWN ATTORNEY. HAMILTON/WENTWORTH 

COUNSEL 

SENIOR LEGAL COUNSEL 

CROWN COUNSEL 

DEPUTY PUBLIC GUARDIAN &TRUSTEE, LEGAL SERVICES 

SENIOR COUNSEL 

COUNSEL 

SOLICITOR 

SENIOR COUNSEL 

SENIOR LEGAL COUNSEL 

GENERAL COUNSEL 

ASST CROWN ATTORNEY 

ASST CROWN ATTORNEY 

ASST CROWN ATTORNEY 

CROWN ATTORNEY YORK CENTRAL 

CROWN ATTORNEY, KENORA 

LAW OFFICER 

CROWN ATTORNEY, HASTINGS 

REG. DIR OF CROWN ATTORNEYS 

ASST CROWN ATTORNEY 

LEGAL COUNSEL GEN. 

SNR SOLICITOR COMPANY LAW 

COUNSEL 



SALARY 


TAXABLE 


PAID 


BENEFITS 


1 16,692.80 


347.06 


112,114.07 


301.06 


102,850.86 


0.00 


111,870.10 


332.70 


1 18,756.79 


301.06 


101,234.61 


301.06 


102,402.37 


332.70 


101,235.13 


301.06 


104,498.19 


347.06 


101,235.13 


301.06 


111,870.10 


332.70 


1 12,283.32 


347.06 


117,580.28 


332.70 


111,870.10 


332.70 


101,235.13 


301.06 


1 15,224.56 


301.06 


104,210.17 


304.84 


101,235.13 


301.06 


109,480.79 


301.06 


111,222.02 


325.50 


1 10,806.95 


347.06 


101,235.13 


332.70 


116,692.80 


301.06 


118,505.68 


92.15 


104,210.17 


304.84 


111,870.10 


332.70 


112,703.01 


332.70 


107,011.89 


318.30 


111,870.10 


332.70 


103,626.52 


308.24 


109,957.70 


0.00 


1 16,692.28 


347.06 


111,870.10 


332.70 


121,804.06 


362.28 


102,660.03 


347.06 


112,114.07 


332.70 


100,183.32 


86.47 


119,963.17 


304.84 


116,692.80 


318.90 


101,234.87 


301.06 


1 15,729.38 


301.06 


118,884.20 


353.90 


105,535.55 


332.70 


101,235.13 


301.06 


108,418.83 


322.48 


101,235.13 


301.06 



(see table of salary ranges and definitions on page 7) 



12 



PUBLIC ACCOUNTS, 1995-96 



ONTARIO PUBLIC SERVICE SENIOR SALARY DISCLOSURE — Continued 



NAME 



POSITION 



SALARY 
PAH) 



TA3 

BENT 



DZIOBA.GEORGE 
EAGANJPETERRV 
EGAN.MARY JO J 
ELYJRICHARD J 
ESSON ANDREA 
EVANS.BRENDAN P 
EVANS JIANDALL L 
EWART JOHN D 
FARMER3RIANR 
FELDBERG3ARBARA M 
FERNS.BARBOURA A 
FICEK.SUSAN G 
FINLEY.CHARLES C 
FITZPATRICKLEO B 
FITZPATRICK,MARY G 
FLANAGAN.CURT M 
FLEISHMAN.MICHAEL M 
FLOWERS .ROSS W 
FORRESTERJOHN T 
FOULDS.DAVID S 
FOXJ3ELLAL 
FOXJLAWRENCEM 
FRAZER.BRUCEJ 
FREEDMAN£LAINE 
FRUCHTMAN,EARL M 
GIBSON ANN 
GILKINSON3RIAN W 
GIRLINGJAMES A 
GLASS.GEORGE 
GOLDBERG.DANIEL L 
GOLDBERG.ELIZABETH C 
GOODY,HENRY S 
GOTTHEEL, JOANNE 
GRACEJAICHARD 
GRAHAM,CHARJJES F 
GRAHAM/THOMAS D 
GRAHOLMLEONARD 
GREGORYJOHN 
GRJFFITHS.PETER D 
GRIFFITH,BRUCE 
GUTHRJJ£,RODERICK J 
GUTIERREZ ANNE MARIE 
HALLETT.SHELLEY 
HALLJJANA O 
HALL.MARYJ 
HANBIDGE JOHN F 



ASST CROWN ATTORNEY (DES) 

ASST CROWN ATTY 

REG COUNSEL, OTTAWA (DES) 

ASST CROWN ATTORNEY 

COUNSEL 

ASST CROWN ATTORNEY 

ASST CROWN ATTORNEY 

GENERAL COUNSEL 

CROWN ATTORNEY BRUCE 

COUNSEL 

ASST CROWN ATTORNEY 

GROUP LEADER, CROWN LAW OFFICE, CIVIL 

SOLICITOR 

COUNSEL 

DIR LEGAL SERVICES 

CROWN ATTORNEY, LEEDS & GRENVTLLE 

COUNSEL 

CHIEF LEGAL RESEARCH 

ASST CROWN ATTORNEY 

ASST CROWN ATTORNEY 

COUNSEL 

COUNSEL 

ASST CROWN ATTORNEY 

COUNSEL 

SENIOR COUNSEL 

SOLICITOR 

ASST CROWN ATTORNEY 

SOLICITOR 

COUNSEL 

COUNSEL 

DIRECTOR & CHIEF COUNSEL 

ASST CROWN ATTORNEY 

LEGISLATIVE COUNSEL 

SOLICITOR 

ASST CROWN ATTORNEY (DES) 

COUNSEL 

SOLICITOR 

COUNSEL 

REG DIR OF CROWN ATTORNEYS 

ASST CROWN ATTORNEY 

ASST CROWN ATTORNEY 

DIRECTOR LEGAL SRVS 

CROWN COUNSEL 

COUNSEL 

CROWN ATTORNEY YORK EAST 

ASST CROWN ATTORNEY 



101,455.89 

110.982.95 

101,234.87 

112.114.07 

101,776.99 

1 12,047.54 

101.205.02 

120.599.21 

116,692.80 

101,235.13 

112,114.07 

113,676.02 

101,235.13 

111,870.10 

112,711.81 

113,390.59 

101,836.36 

101,235.13 

101,663.83 

101,455.63 

104,412.76 

111,870.10 

113,444.78 

102,537.30 

100,247.11 

101,235.13 

101,455.89 

101,234.87 

101,235.13 

104,523.35 

117,314.72 

112,114.07 

103,241.13 

101,235.13 

107,154.15 

101,768.15 

101,235.13 

115,156.81 

118,969.16 

102,807.84 

112,114.07 

1 16,692.80 

104,498.19 

101,235.13 

115,321.37 

101,455.89 



(sec table of salary ranges and definitions on page 7) 



PUBLIC ACCOUNTS, 1995-96 



13 



ONTARIO PUBLIC SERVICE SENIOR SALARY DISCLOSURE — Continued 



NAME 



POSITION 



SALARY TAXABLE 
PAID BENEFITS 



HARDIEJOWSKI.ALEC 
HARRISON.DENIS H 
HARRISON JOAN M 
HAW.OWEN 
HAY JOHN D 
HELJE.MICHEL 
HERLIHY JOHN G 
HELL.BARRY W 
HOGG JCENNETH W 
HOPKINSJAURA 
HOULAHAN JAAYMOND J 
HOWARTH,STEVEN P 
HOWELL.EDWARD JE 
HUNEAULTANDRER 
HUNT.DIANA 
HURRELLJ>ETER 
INNES.ROBERT M 
JACKSON.MAUNSELL B 
JAI JULIE R 
JOHNSON JOHN M 
JOHNSON.WJLLIAM S 
JOHNSTON.BRIAN JB 
JOHNSTON.W W 
JONES.BARRY G 
KAGAN JCENNETH M 
KASTNER.NANCY S 
KELNECK.BRADFORD J 
KESHENJELIZABETH A 
KIERLUKJ'ETER 
KJNDON.ROBERT L 
KINGSTON.SANDRA E 
KTRK.TERIA 
KLEIN JvIURRAY 
KOMAR.ROMANN 
KRIVY30RIS 
LAMBIERJA 
LE VASSEUR.BARBARA 
LEPOFSKY J>AW> MD 
LESHNER.MICHAEL 
LEVINE,KATHERINE L 
LIBMANJiRICN 
UNDSAY.MALCOLM A 
LINDSAY J»AULS 
UNTTELL.KRYSTINE T 
LIVINGSTONE PICKETT, K M 
LIZZLLA 



ASST CROWN ATTORNEY 


101,455.89 


301.06 


CROWN ATTORNEY ESSEX 


1 16,692.80 


347.06 


COUNSEL 


101,235.13 


301.06 


CROWN ATTORNEY WELLINGTON 


116,692.80 


82.41 


ASST CROWN ATTORNEY 


101,455.89 


347.06 


COUNSEL 


101,336.97 


286.72 


COUNSEL 


1 10,565.84 


328.84 


ASST CROWN ATTORNEY 


103,569.83 


347.06 


LAW OFFICER 


101,235.13 


301.06 


LEGISLATIVE COUNSEL 


107,221.86 


304.84 


CROWN ATTORNEY NIAGARA N 


1 19,500.48 


301.06 


CROWN ATTORNEY HALDIMAND 


116,879.34 


304.84 


ASST CROWN ATTORNEY 


112,114.07 


342.74 


CROWN ATTORNEY SUDBURY 


105,071.25 


301.06 


COUNSEL 


111,649.86 


332.08 


ASST CROWN ATTORNEY 


101,455.89 


332.70 


ASST CROWN ATTORNEY 


112,114.07 


328.84 


COUNSEL 


111,870.10 


332.70 


DIRECTOR LEGAL SERVICES 


1 12,705.30 


335.42 


DIRECTOR LEGAL SERVICES 


118,969.16 


353.90 


ASST CROWN ATTORNEY 


112,114.07 


332.70 


COUNSEL 


1 13,164.26 


332.70 


ASST CROWN ATTORNEY 


112,114.07 


92.15 


DIRECTOR LEGAL SRVS 


116,692.80 


347.06 


SOLICITOR 


101,235.13 


301.06 


ASST CROWN ATTORNEY 


103,408.18 


283.99 


ASST CROWN ATTORNEY 


101,307.38 


347.06 


COUNSEL 


101,235.13 


295.23 


ASST CROWN ATTORNEY 


101,603.62 


347.06 


ASST CROWN ATTORNEY 


101,455.89 


301.06 


ASST CROWN ATTORNEY 


1 12,086.04 


301.06 


DIRECTOR LEGAL SERVICES 


106,337.54 


316.28 


COUNSEL 


101,215.06 


301.06 


RESEARCH COUNSEL 


101,235.13 


0.00 


EXEC OFFR TO CHIEF JUSTICE 


101,235.13 


322.60 


ASST CROWN ATTORNEY 


101,455.89 


92.15 


SENIOR SOLICITOR 


104,210.17 


304.84 


CROWN COUNSEL 


107,095.05 


318.54 


ASST CROWN ATTORNEY 


101,455.89 


296.98 


SOLICITOR 


101,235.13 


301.06 


CROWN COUNSEL 


113,674.68 


332.70 


ASST CROWN ATTORNEY 


112,114.07 


332.70 


CROWN COUNSEL 


113,444.78 


332.70 


SOLICITOR 


101,235.13 


301.06 


ASST CROWN ATTORNEY 


107,457.54 


347.06 


CROWN ATTORNEY, PROV. OF ONTARIO. "COCHRANE S. 


101,455.89 


301.06 



(sec table of salary ranges and definitions on page 7) 



14 


PUBLIC ACCOUNTS, 1995-96 






ONTARIO PUBLIC SERVICE SENIOR SALARY DISCLOSURE - 


- Continued 








SALARY 


TA3U 


NAME 


POSITION 


PAH) 


BENE 


LOCKETT,PETER W 


COUNSEL 


111,870.10 


3 


LONG.BRUCE W 


REG DIR OF CROWN ATTORNEYS 


122,704.28 


3 


LUCZAKJOHN 


ASST CROWN ATTORNEY (DES) 


101,455.89 


g 


LYON.ANITA 


COUNSEL 


101,235.13 


3 


MACDONALDJAN A 


ASST CROWN ATTORNEY 


113,604.48 


3 


MACDONALD.MARGARET 


COUNSEL 


101,235.13 


3 


MACDOUGALL.DONALD V 


ASST CROWN ATTORNEY 


112,114.07 


3 


MACLEAN.SUSAN C 


ASST CROWN ATTORNEY 


109,512.27 





MACNAUGHTON.CATHERINE 
MALESZYK-MCINTYRE,AN 
MANUEL, WILLIAM 
MARRA.MICHAEL 
MARSHALL.MARILYN E 
MARSHALL/THOMAS C 
MARSLANDJOHN C 
MCAULEY.SCOTTVF 
MCCABEJ T 
MCCAFFREY JJNDA 
MCCALLUM.NEILJ 
MCCHESNEY.ANNE W 
MCCONNERY J-ORNE W 
MCCREARY.ROBERT F 
MCDERMOTTPRANK 
MCDOUGALLJANET 
MCGARRY.DESMOND E 
MCGOEY.CHRISTINE A 
MCGUIGAN.LJ 
MCINTOSHJLESLIE 
MCKENNA JACK B 
MCMAHON JOHN B 
MCNEELY.BRIAN 
MCTAVISH,WILLSON A 
MEAGHERJR 
MENCARELLI.FRANCIS M 
MERCER,WAYNE 
MERENDA,SAL 
MICHAELS.MARK 
MIFSUDJAJCINDA D 
MJLBOURN.PAUL 
MILLER.HOWARD N 
MINNS .MICHAEL RM 
MINORJANETE 
MITCHELL,DANIEL M 
MONTROSE.LAUREL 
MORRISON JODY J 
MORRISON.WILLIAM T 



LEGAL OFFICER 

ASST CROWN ATTORNEY 

COUNSEL 

ASSOCIATE COUNSEL 

COUNSEL 

GENERAL COUNSEL 

ASST CROWN ATTORNEY 

COUNSEL 

COUNSEL 

COUNSEL 

LEGAL OFFICER 

COUNSEL 

ASST CROWN ATTORNEY (DES) 

ASST CROWN ATTORNEY 

ASST CROWN ATTORNEY 

SOLICITOR 

CROWN ATTORNEY PRINCE EDWARD 

ASST CROWN ATTORNEY 

REG DIR OF CROWN ATTORNEYS 

GROUP LEADER, CROWN LAW OFFICE, CIVIL 

CROWN ATTORNEY FRONTENAC 

EXECUTIVE LEGAL OFFICER 

CROWN COUNSEL 

CHILDREN'S LAWYERS 

ASST CROWN ATTORNEY 

COUNSEL 

COUNSEL 

CROWN ATTORNEY YORK NORTH 

COUNSEL 

LEGISLATIVE COUNSEL 

COUNSEL 

REG COUNSEL, WHITBY 

ASST CROWN ATTORNEY 

GENERAL COUNSEL 

REG DIR OF CROWN ATTORNEYS 

COUNSEL 

SENIOR COUNSEL 

CLIENT LAWYER 



(see table of salary ranges and definitions on page 7) 



101,235.13 
100,075.81 
101,235.13 
108,195.62 
101,235.13 
121,804.06 
101,455.89 
111,870.10 
111,870.10 
111,870.10 
111,870.10 
107,230.01 
112,114.07 
101,455.89 
101.455.89 
101,235.13 
1 16,625.78 
104.085.98 
120.384.35 
1 10,565.84 
118,092.06 
1 17,302.60 
100,559.02 
120,599.21 
101,455.89 
104,388.14 
105,208.74 
116,754.45 
101,233.11 
104.953.69 
101,235.13 
101,235.13 
101,353.57 
121,804.06 
118,969.16 
101,235.13 
101,234.87 
101.235.13 





PUBLIC ACCOUNTS, 1995-96 




15 


ONTARIO PUBLIC SERVICE SENIOR SALARY DISCLOSURE - 


- Continued 








SALARY 


TAXABLE 


NAME 


POSITION 


PAID 


BENEFITS 


MORRIS.ROBERTN 


CROWN ATTORNEY, HURON 


118,274.97 


347.06 


MORTON.HF 


COUNSEL 


120,599.21 


358.70 


MOSKOFF .FRANK R 


ASST CROWN ATTORNEY 


112,114.07 


332.70 


MOYALJDENA 


COUNSEL 


102,725.91 


301.06 


MYRKA.WALTER 


LEGAL OFFICER 


101,116.19 


300.70 


NAROZNIAKJJDIA M 


ASST CROWN ATTORNEY 


107,264.31 


301.06 


NAWROCKIJ3ARBARA 


COUNSEL 


101,234.87 


301.06 


NETHERY.MARYC 


ASST CROWN ATTORNEY 


1 13,458.86 


347.06 


NICOLJLEON A 


ASST CROWN ATTORNEY 


112,114.07 


310.16 


NIKOTA.GARY 


ASST CROWN ATTORNEY 


101,455.63 


167.36 


NIXON JOHN R 


ASST CROWN ATTORNEY 


101,455.89 


294.46 


NORWOOD JOHN G 


SOLICITOR 


101,235.13 


301.06 


ODRISCOLL.GREGORY J 


ASST CROWN ATTORNEY 


100,244.24 


347.06 


0LANOW.MEL 


LEGAL OFFICER 


101,235.13 


301.06 


CMARRAALFREDJ 


ASSISTANT CROWN ATTORNEY 


100,115.87 


332.70 


OMARRA.BRIAN P 


CROWN ATTORNEY HALTON 


116,692.80 


92.15 


ORRJdARJANNE 


COUNSEL 


101,235.13 


301.06 


OWEN.LH 


REG DIR OF CROWN ATTORNEYS 


118,969.16 


353.90 


PAISLEY JflJGHS 


ASST CROWN ATTORNEY 


123,907.24 


347.06 


PARRISH.COLLEEN M 


DIRECTOR LEGAL SERVICES 


113,690.62 


337.72 


PEARSON, JOHN 


CROWN COUNSEL 


123,287.30 


0.00 


PELLETIERJAOBERT 


CROWN ATTORNEY PRESCOTT& RUSSELL (DES) 


111,140.45 


346.92 


PEPPER JOHN N 


ASST CROWN ATTORNEY 


104,398.22 


347.06 


PETERS.INGRID E 


DIRECTOR LEGAL SRVS 


115,529.54 


347.06 


PETERS.WILFRID E 


COUNSEL 


111,870.10 


332.70 


PORTERFREDRICKJ 


CROWN ATTORNEY OXFORD 


116,692.80 


310.16 


PORTER.SHEILA M 


SENIOR COUNSEL 


111,870.10 


332.70 


POTASKY.G 


COUNSEL 


1 10,565.84 


328.84 


POWER.TIMOTHY K 


ASST CROWN ATTORNEY 


100,126.66 


301.06 


PRICEJJEAH 


COUNSEL 


1 15,826.37 


336.86 


PRICEJJNDA C 


ASST CROWN ATTORNEY 


112,114.07 


301.06 


PRINGLE.ROBERT E 


ASST CROWN ATTORNEY 


101,142.04 


332.70 


PRJWES.URJELM 


ASST CROWN ATTORNEY & TEAM LEADER 


112,114.07 


85.87 


QUICK.DAVIDJ 


ASST CROWN ATTORNEY 


101,455.89 


347.06 


QUINN,MICHAELJ 


ASST CROWN ATTORNEY 


113.001.21 


347.06 


RADFORD.ROBERTL 


COUNSEL 


101,235.13 


301.06 


RAEJKA 


CROWN ATTORNEY, GREY 


116,692.80 


346.92 


RAMSAY JAMES A 


CROWN COUNSEL 


105,865.67 


328.84 


RATCLIFFEJAOBERT 


COUNSEL 


107,230.01 


304.84 


RAY.MICHAELC 


REG. COUNSEL, WINDSOR 
ASST CROWN ATTORNEY 


101,235.13 
112,114.07 


301.06 


RfcTIERATH.DOROTHEE 


332.70 


REVELLJX)NALDL 


CHIEF LEGISLATIVE COUNSEL 


120,599.21 


358.70 


RITCHIEJM 


SENIOR SOLICITOR 


114,051.42 


332.70 


ROBB JOHN W 


ASST CROWN ATTORNEY 


112,114.07 


332.70 


ROBINSON JAONALD F 


SR. COUNSEL 


111,869.09 


332.70 


ROOT AH 


CROWN ATTORNEY NIAGARA SOUTH 


116,692.80 


89.75 



see table of salary ranges and definitions on page 7) 



16 



PUBLIC ACCOUNTS, 1995-96 



ONTARIO PUBLIC SERVICE SENIOR SALARY DISCLOSURE — Continued 



NAME 



POSITION 



SALARY TAXlB 
PAID BENH 



ROSS.DONALD PETER P 
ROSS.ROBERTA 
ROUNDINCMARIE C 
ROWE .FRANCES M 
RUSSELL.DAVID M 
RUSSELL.KEN 
SAMARASJDEAN CD 
SCOTT J D 
SEGAL.MURRAY D 
SHARPE.GELBERTS 
SHIPLEY.ALLANQ 
SHOLTACK,GERALD W 
SffiBENMORGEN^RIC H 
SIMPSON.MAUREEN L 
SMITHALEXANDER D 
SMITH,MICHELEM 
SNELGROVE.SUSAN E 
SOKULSKY.CHRISTINA M 
SPEYERJ?J 
SPRINGMANMELVIN 
SPRING.DAVIDE 
STEPINACSTEPHEN J 
STEW ART J M 
STEWART JAMES K 
STOODLEY.GA 
STRATFORD JJDUISE A 
STRAUS£ARLE 
STUPART.RD 
SWANSONJCA 
TAYLORJ'AUL M 
THOMAS.DAVID A 
THOMPSON.DAVID J 
TOMLINSON JOHN R 
TORBINALVIN 
TRELEAVEN JAMES A 
TROW.TIM N 
TURCHIN JOHN C 
TWOH1GJOHN 
TWOHIG,KIM 

TYMCHYSHYN.WILLIAM L 
URBAN.LAVERNEJ 
VALE.DONALD V 
VAN DRUNEN.HENRY 
VICKERS.DAVID 
WALKERAJ 
WARNER.B 



SOLICITOR (DES) 

ASST CROWN ATTORNEY 

DIR, CROWN LAW OFFICE CrVIL 

SR. COUNSEL 

ASST CROWN ATTORNEY 

LEGAL COUNSEL 

COUNSEL 

CROWN ATTORNEY, DURHAM 

DIRECTOR CROWN LAW OFFICE - CRIM 

DIRECTOR LEGAL SERVICES 

COUNSEL 

SR COUNSEL, REVENUE 

CROWN COUNSEL 

DIR LEGAL SRV 

ASST CROWN ATTORNEY 

GROUP LEADER, CROWN LAW OFFICE, CIVIL 

LEGAL OFFICER 

SR SOLICITOR, RENT REVIEW 

CROWN ATTORNEY WATERLOO 

COUNSEL 

SENIOR COUNSEL 

DIRECTOR LEGAL SERVICES 

COUNSEL 

SENIOR COUNSEL (DES) 

DIRECTOR LEGAL SRVS 

DIRECTOR LEGAL SERVICES 

COUNSEL 

COUNSEL 

CROWN ATTORNEY BRANT 

CROWN ATTORNEY PEEL 

CROWN ATTORNEY, COCHRANE S 

CROWN ATTY, NORTHMBLD 

SR. COUNSEL 

SOLICITOR 

REG DIR OF CROWN ATTORNEYS 

SOLICITOR 

DEPUTY DIR - SOLICITORS 

COUNSEL 

DIR, CROWN LAW OFFICE CIVIL 

ASST CROWN ATTORNEY 

ASST CROWN ATTORNEY 

CROWN ATTORNEY, LAMBTON 

ASST CROWN ATTORNEY 

COUNSEL 

DIRECTOR LEGAL SERVICES 

CLIENT LAWYER TEAM LEADER 



104,210.17 

107,438.21 

118,969.16 

104,269.78 

113,444.78 

101,235.13 

101,235.13 

116,692.80 

118,969.16 

116,692.80 

111,870.10 

116,692.80 

102,714.51 

103,518.51 

104,711.86 

115,382.16 

101,235.13 

101,235.13 

116,692.80 

116,692.80 

116,692.80 

116,692.80 

121,927.14 

115,347.02 

119,014.62 

116,692.28 

101,235.13 

111,870.10 

1 17,580.28 

116,692.80 

111,222.14 

116,692.80 

108,420.13 

101,235.13 

120,817.36 

1 10,565.84 

108.418.83 

111,870.35 

108,399.51 

101,724.06 

101,455.89 

118,042.98 

101,455.89 

111,870.10 

116,692.80 

101,235.13 



(see table of salary ranges and definitions on page 7) 



PUBLIC ACCOUNTS, 1995-96 



17 






NAME 



ONTARIO PUBLIC SERVICE SENIOR SALARY DISCLOSURE — 



POSITION 



WASYLINIUK.GLEN R 

WAUGH JOHN D 

WAXMANJJNDA 

WECHSELMANN.PETER M 

WEINTRAUBJS 

WELLSJiDWARDJ 

WICKETT.THOMAS H 

WILEY J F 

WILLIAMS JiRIC A 

WOLFISILALAN 

WOLSKI.WILLIAM R 

WOODS JOHN J 

WOOD.MICHAEL 

YOUNGJAOBERTA 

YURKOWJAUSSELL 

ZAITZEFF,MARILYN J 

2ARUDNY JOHN P 

OTHER STAFF 

ARCHER.GEORGE 

BONDYJHARVEY A 

CAMPOSANOFEUCITAS 

GERVAIS.WAYNEE 

GILLESPIE JEAN C 

GREENWOOD.HENRY 

GREEN.LAWRENCE R 

GUNNESS.AA 

HAMILTONABIGAIL 

JARVIS,BRIAN C 

JOHNSTON.ALFRED 

JOHNPATRICIA 

JONKERJdARGARET T 

KELLY.GRANTM 

MCCLINTON,BRYAN R 

MCGUIRE.S J 

MICHAELS.CHRISTINA 

MURPHY.GARY 

MURRAYJUCHARD 

PELZ.CL 

PETERS ALLEN J 

PLAMPEJNTS 

QUARRIE.ROBERT L 

RAMROOP - KUMAR/WEND 

SWAYZEJiA 

SZOKE.CHRISTOPHER S 

WALKER,KAREN 

WATSON.DARCY 



CROWN ATTY ALGOMA 

CROWN ATTY LANARK 

REG. COUNSEL, LONDON 

COUNSEL 

SENIOR SOLICITOR 

COUNSEL 

GENERAL COUNSEL 

REG DIR OF CROWN ATTORNEYS 

CROWN ATTORNEY DUFFERIN 

DIRECTOR LEGAL SERVICES 

COUNSEL 

ASST CROWN ATTORNEY 

LEG CNSL (DES) & PRINCIPAL LEGAL ADVISOR (TRANS) 

CROWN ATTORNEY THUNDER BAY (DES) 

LEGISLATIVE COUNSEL 

REG. COUNSEL, THUNDER BAY 

COUNSEL 

PROVINCIAL PROSECUTOR 
PROVINCIAL PROSECUTOR 
PROVINCIAL PROSECUTOR 
PROVINCIAL PROSECUTOR 
PROVINCIAL PROSECUTOR 
PROVINCIAL PROSECUTOR 
PROVINCIAL PROSECUTOR 
PROVINCIAL PROSECUTOR 
PROVINCIAL PROSECUTOR 
PROVINCIAL PROSECUTOR 
PROVINCIAL PROSECUTOR 
PROVINCIAL PROSECUTOR 
PROVINCIAL PROSECUTOR 
PROVINCIAL PROSECUTOR 
PROVINCIAL PROSECUTOR (DES) 
PROVINCIAL PROSECUTOR 
PROVINCIAL PROSECUTOR 
PROVINCIAL PROSECUTOR 
PROVINCIAL PROSECUTOR 
PROVINCIAL PROSECUTOR 
PROVINCIAL PROSECUTOR 
PROVINCIAL PROSECUTOR 
PROVINCIAL PROSECUTOR 
PROVINCIAL PROSECUTOR 
PROVINCIAL PROSECUTOR 
PROVINCIAL PROSECUTOR 
PROVINCIAL PROSECUTOR 
PARALEGAL/PROSECUTOR (DES) 



Continued 




SALARY 


TAXABLE 


PAH) 


BENEFITS 


116,692.80 


347.06 


118,505.63 


337.24 


101,235.13 


301.06 


101,233.11 


301.06 


111,870.10 


332.70 


101,235.13 


301.06 


121,804.06 


362.28 


118,969.16 


353.90 


116,692.80 


347.06 


116,692.80 


347.06 


115,382.16 


332.70 


101,455.89 


346.92 


102,249.56 


301.06 


104,498.19 


304.84 


111,870.10 


332.70 


101,229.08 


301.06 


101,235.13 


301.06 


104,339.56 


347.06 


105,513.49 


92.15 


108,026.12 


92.15 


104,381.21 


312.04 


107,691.65 


92.15 


101,292.29 


92.15 


104,381.59 


332.70 


108,496.05 


80.47 


103,969.33 


92.15 


104,382.97 


301.06 


109,317.81 


88.90 


104,382.37 


304.84 


104,478.48 


301.06 


111,105.75 


322.48 


100,499.53 


92.15 


102,400.14 


284.35 


117,298.99 


92.15 


104,530.05 


301.06 


103,150.81 


307.16 


104,360.54 


92.15 


104,380.82 


92.15 


105,537.75 


91.29 


104,360.92 


332.70 


105,471.34 


92.15 


118,407.60 


347.06 


107,295.56 


89.75 


105,371.86 


332.70 


114,397.10 


89.75 



(sec table of salary ranges and definitions on page 7) 



18 



PUBLIC ACCOUNTS, 1995-96 



ONTARIO PUBLIC SERVICE SENIOR SALARY DISCLOSURE — Continued 



NAME 



POSITION 



SALARY T^ 
PAID BENl 



NATIVE AFFAIRS SECRETARIAT 

LAZOR.YAN A 



ASST. SEC. LAND CLAIMS & SELF GOVT NEGN 



116,793.62 



ONTARIO COURT OF JUSTICE 
PROVINCIAL JUDGES 

ALLEN JAMES E 
ALLEN JOHN B 
ANDERSON.CHARLES D 
ATWOOD JIUGH K 
AUGUST.WTLLIAM D 
AUSTIN JDEBORAH J 
BABE, WILLIAM J 
BAIG.DIANNE R 
BAKERALLANJ 
BAKERJ?E 
BALL,CECIL R 
BARKJOHND 
BEAN.DOUGLASA 
BELANGERJPAULR 
BELL.WALTER E 
BELOBRADIC JACK J 
BENNETT.NORMAN 
BENNETT.RT 
BENTLEYJM.ULJ 
BERNHARD JUNE T 
BICEJDG 

BIGELOW.ROBERTG 
BISHOP.PETERT 
BLACKLOCK.WILLIAM J 
BLISHEN JENNIFER A 
BOGUSKY.RE 
BONKALO.ANNEMARIE E 
BORDELEAUJEAN 
BOVARDJOSEPH W 
BRADLEY.WILLIAM W 
BROMSTEIN,REUBEN 
BUDGELLLLOYD RL 
BUDZINSKIJLLOYDM 
CADSBY.MILTON A 
CAMPBELL.GRANTA 
CANEY.MICHAELH 
CANNON.CECIL J 
CARRJAALPHW 
CASEY JOHN F 
CAVION.BRUNO 



PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
REGIONAL SENIOR JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
SNR PROVINCIAL JUDGE 
SNR PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
SNR. PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
SNR PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 



123,825.00 




123,825.00 




123,825.00 




130,414.62 




133,292.12 


5 


120,229.32 


7 


123,825.00 




123,825.00 




123,988.49 




123,825.00 




123,825.00 


4 


123,825.00 




123,825.00 




123,825.00 


4 


123,825.00 




123,825.00 




123,825.00 


1 


123,825.00 




123,825.00 


4 


123,825.00 




123,825.00 




120,229.32 


7 


120,229.32 


7 


123,825.00 


4 


123,825.00 




123,825.00 


3 


120,229.32 


7 


123,825.00 


4 


123,825.00 




123,825.00 




123,825.00 


3 


123,825.00 




123,825.00 




123,825.00 




102,496.69 




123,825.00 




123,825.00 




123,825.00 




123,825.00 


4 


123,825.00 





(sec table of salary ranges and definitions on page 7) 



PUBLIC ACCOUNTS, 1995-96 



19 



ONTARIO PUBLIC SERVICE SENIOR SALARY DISCLOSURE — Continued 



NAME 



CLARKE JAODERICK D 
CLEARY.THOMAS P 
CLOUTIERGERRARD E 
COHEN.MARION 
COHEN/WAYNE W 
COLE£>AVIDP 
COLLINS J. T 
COOPER.DONALD S 
COULSON JOSEPH P 
COUSINEAU ANDRE JA 
COUTO AYRES V 
CRAWFORDJAMES C 
CULVER.TIMOTHY ARTHUR 
DARRAGH.S AMUEL E 
DEKONING JARRY G 
DEMARCO.GUY F 
DEMPSEY.DAVTD W 
DODDS.D B 
DOUGLAS.NORMAN S 
DOWNTE.DONALDC 
DUCHESNEAU-MOACHLAN 
DUNNJPATRICK W 
EARLE-RENTON.ELIZABETH 
EBBS .DONALD A 
EDDYXOUIS AL 
EDMONDSON.NORMAN H 
EDMONDSTONE JiARRY W 
EVANS JOHN D 
FAIRGRIEVE J3AV1D A 
FISHERJrRANKLIN S 
FTTZGERALD.W F 
FLAHERTY RODERICK J 
FONTANA JAMES A 
FORAN LAWRENCE P 
FOSTER.STEPHEN E 
FOURNIER,ROBERT N 
FRASER.DONALD G 
FRASER.HUGH 
GAMMELL JOHN M 
GAUTHJER,LOUISEL 
GFJGERXEWIS S 
GIRARD.MJ 
GLAUDE.GEORGEN 
GLOWACKI PAUL S 
GODFREY.MICHAEL D 
GONET.W ALTER S 



POSITION 



PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
REGIONAL SENIOR JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
SNR PROVINCIAL JUDGE 
REGIONAL SENIOR JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE . 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
REGIONAL SENIOR JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
SNR PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
REGIONAL SENIOR JUDGE 



SALARY 


TAXABLE 


PAID 


BENEFITS 


123,825.00 


0.00 


127.184.86 


653.96 


120,229.32 


7,845.32 


123,825.00 


4,249.64 


120,229.32 


7,845.32 


123,825.00 


0.00 


123,825.00 


0.00 


123,825.00 


3,922.76 


124,079.76 


0.00 


123,825.00 


0.00 


123,825.00 


0.00 


122,354.04 


3,595.88 


123,825.00 


4,249.64 


123,825.00 


0.00 


123,825.00 


0.00 


123,825.00 


4,249.64 


123,825.00 


0.00 


123,825.00 


0.00 


123,847.17 


4,249.64 


123,825.00 


0.00 


123,825.00 


0.00 


123,825.00 


0.00 


127,093.80 


653.96 


127,342.77 


4,358.60 


123,825.00 


0.00 


123,825.00 


0.00 


123,825.00 


0.00 


135,619.12 


0.00 


123,825.00 


0.00 


123,825.00 


4,249.64 


123,825.00 


0.00 


123.825.00 


0.00 


123,825.00 


4,249.64 


122,190.60 


3,922.76 


123,988.49 


3,269.00 


120,229.32 


7,845.32 


122,190.60 


3,922.76 


123,825.00 


0.00 


123,825.00 


4,249.64 


127,272.36 


0.00 


120,229.32 


7,845.32 


123,825.00 


0.00 


120,229.32 


7,845.32 


123,825.00 


0.00 


123,825.00 


4,249.64 


127,272.28 


0.00 



(see table of salary ranges and definitions on page 7) 



20 



PUBLIC ACCOUNTS, 1995-96 



NAME 



ONTARIO PUBLIC SERVICE SENIOR SALARY DISCLOSURE — Continued 



POSITION 



GOWAN .DOUGLAS H 
GRAHAM.ALEXANDER M 
GRAHAM.DONALD F 
GRECO J D 
GUAY ANDRE L 
HACHBORN.EDWARD G 
HACKETT.DONNA G 
HALIKOWSKI.DONALD 
HANSENJNGER 
HARDMAN J>ADDY A 
HARRIS.CHARLES R 
HARRIS.MONTE H 
HARRIS,PETER J 
HATTON .MARY JANE J 
HAWKE JCATHRYN L 
HOGAN.MARYL 
HOGGJDEREKT 
HRYCIUK.WALTER P 
HRYN.PETER 
HUNTER.ROBERT G 
HUNTER.STEPHEN JOHN 
INGRAM.ALLAN P 
ISAACS.PETERR.W. 
JAMES JOSEPH CM 
JOHNSTON.KAREN E 
JONES.PENNY J 
KARSWICKJAMES D 
KATARYNYCH.HEATHER L 
KELLY.BERNARD M 
KENT.DAVIDF 
KERRIGAN-BROWNRIDGEJ 
KERRJOHNP 
KHAWLY.RAMEZ 
KHOORSHEDMJNOO F 
KJNGSTONE.STEWART E 
KING.LYNN M 
KJRKLAND JCENT DK 
KNAZAN3RENT 
KUNNAS.GARY R 
LAFRANCE-CARDINALJO 
LAING JAMES F 
LAJOJE.RICHARD 
LAMPKJN.VIBERTA 
LANE.MARION E 
LATIMER JDV 
LEBELJ G 



PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
REGIONAL SENIOR JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE . 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 



SALARY 


TAX. 


PAID 


BEN1 


123.825.00 




120.719.64 


6,: 


123,825.00 




123,988.49 


'. 


123.825.00 




123,866.74 




123,825.00 




123,825.00 




123,825.00 




123,825.00 




123,857.24 


2,t 


123.825.00 




104,775.00 


3, 


123,825.00 




109.364.76 


2. 


123,825.00 


4, 


123,825.00 




123,825.00 




123,825.00 


4, 


123,825.00 




123,825.00 




123,825.00 


3. 


102,650.28 


4. 


123,825.00 




123,825.00 




123,825.00 


4. 


123.825.00 


2. 


123.825.00 


4, 


135,619.12 


4, 


123,825.00 




123,825.00 




123,825.00 




123,825.00 


4. 


123,825.00 


4. 


123,825.00 


4, 


123,825.00 




123,825.00 




123,825.00 




123,825.00 




120,238.39 


7. 


123,825.00 




123,825.00 




123,825.00 




123,171.24 


1, 


123,996.09 




123,825.00 





(sec tabic of salary ranges and definitions on page 7) 



PUBLIC ACCOUNTS, 1995-96 



21 



ONTARIO PUBLIC SERVICE SENIOR SALARY DISCLOSURE — Continued 






NAME 



LENNOX.BRIAN W 
LENZ.KENNETH G 
LESTER,RONALD B 
LEVESQUE.REGINALD JF 
LINDEN.SIDNEY B 
UNDSAY.ERIC S 
LINHARES DE SOUSA.MA 
UTTLEJUDYTHE 
LIVlNGSTONE,DEBORAH 
LONG.STANLEY W 
MAC MILLARD J 
MACDONNELLJAN 
MACKENZIEJAOBERT S 
MACLATCHY.WnXIAM E 
MACPHEE3RUCEE 
MAGDA.PETERZ 
MAHAFFY.WILLIAM G 
MAJRDAVTDR 
MAIN ROBERT P 
MARIN.SALLY 
MARJOH AGROJ\H. 
MARSHALLJLAUREN E 
MARTIN,MICHAELE 
MASSEJROMMELG 
MATTE.GR 

MCGOWAN,KATHLEEN E 
MEGGINSON^AULH 
MENZIES JOHN L 
MERCER/THOMAS 
MERREDEW.CHARLES R 
MICHEUGERALD E 
MJOHELJP 
MINARDJIONALD 
MITCHELL,PETER R 
MOMOTRJK.H 

MONTGOMERY.LEONARD T 
MORGAN JOHN R 
MORRISON.WAYNE D 
MORTEN.MARVIN G 
NADELLEJOHN D 
NEVINS JAMES P 
NEWTON J>ETRA E 
NICHOLAS.DIANNE M 
NOSANCHUK.SAUL 
0"HARA,TERENCE G 
OLMSTEAD.FW 



POSITION 



ASSOCIATE CHIEF JUDGE, PROVINCIAL DrVTSION 

PROVINaAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

CHIEF JUDGE, PROVINCIAL DIVISION 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINaAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINQAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINOAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINOAL JUDGE 

PROVINCIAL JUDGE 

PROVINaAL JUDGE 

PROVINCIAL JUDGE 

REGIONAL SENIOR JUDGE 

PROVINCIAL JUDGE 

PROVINaAL JUDGE 

PROVINCIAL JUDGE 

REGIONAL SENIOR JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINaAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINOAL JUDGE 

PROVINaAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 



SALARY TAXABLE 
PAID BENEFITS 



(see table of salary ranges and definitions on page 7) 



135,619.12 
123,825.00 
123,825.00 
120,229.32 
141,513.84 
123,825.00 
123,825.00 
123,825.00 
120,229.32 
123,825.00 
123,825.00 
123,825.00 
123,825.00 
123,825.00 
123,825.00 
123,825.00 
123.825.00 
123,825.00 
123,825.00 
120,229.32 
123,825.00 
120,229.32 
123,825.00 
123,825.00 
123,825.00 
123,825.00 
123,825.00 
123,825.00 
123,825.00 
120,229.32 
131,681.12 
123,825.00 
123,825.00 
123,825.00 
135,619.12 
123,825.00 
123,825.00 
123.825.00 
123,825.00 
123,825.00 
123,825.00 
120,229.32 
123,825.00 
123,825.00 
107,156.25 
123,825.00 



0.00 

0.00 

2,124.92 

7,845.32 

0.00 

0.00 

0.00 

0.00 

7,845.32 

653.96 

0.00 

0.00 

0.00 

0.00 

0.00 

0.00 

0.00 

0.00 

0.00 

7,845.32 

4,249.64 

7,845.32 

3,595.68 

2,288.36 

0.00 

0.00 

0.00 

0.00 

0.00 

7,845.32 

8,592.24 

0.00 

0.00 

0.00 

0.00 

0.00 

0.00 

0.00 

0.00 

4,249.64 

0.00 

7,845.32 

0.00 

0.00 

2,778.68 

0.00 



22 



PUBLIC ACCOUNTS, 1995-96 



ONTARIO PUBLIC SERVICE SENIOR SALARY DISCLOSURE — Continued 



NAME 



POSITION 



SALARY 
PAID 



T^ 
BEf 



OMATSU.MARYKA 
ORMSTON.EDWARD F 
OTTER.RUSSELL JAMES 
PALMER.GARY V 
PARIS.CLAUDEH 
PAYNEJ3RUCEE 
PEDLAR.KENNETHE 
PHILLIPS .DOUGLAS W 
PHILLIPS.GEORGEA 
PICKETT J'AULB 
PICKETT.WILLIAM J 
POCKELE.GREGORY A 
PORTER.HUGHD 
PURVIS.C E 
RATUSHNYJ-YNN D 
RAWLINS.MICHELINE A 
RAY.SHEILA 
READY.EUNOREA 
REINHARDT^AULH 
RENAUD.GILLES 
RICHARDSJAONALDJ 
ROBERTS.MARIETTA L 
ROBINSON JOHN E 
ROGERS.SHERJLL M 
ROSEMAY.VIBERTT 
• ROSS, WILLIAM P 
RUNCIMAN ROBERT T 
RYAN3T 
SALEM JHARVEYM 
SARGENT J=RANK A 
SCHNALLJELEANOR M 
SCOTT .DAVID G 

scottjoan w 

SCOTT.MARGARET A C 
SCULLION.CHARLES 
SENESHEN J M 
SHAMAI.REBECCA 
SHARPE.W S 
SHEFFIELD ALAND 
SHEPPARD.PATRICK A 
SILVERMAN.HUGH W 
SMITH JOHN D 
SPARROW.GERALDINE N 
STAUTH JAONALD E 
STEAD.BRIAN WB 
STONE.DAVID M 



PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

ASSOCIATE CHIEF JUDGE, PROVINCIAL DIVISION 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

SNR PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

SNR PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVBMCI AL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 

PROVINCIAL JUDGE 



123,825.00 


4,: 


123,825.00 




123,825.00 




123,825.00 




123,825.00 




123,825.00 




120,229.32 


7,1 


123,825.00 




123,825.00 




123,825.00 




123,825.00 




120,229.32 


7,1 


123,825.00 




123,825.00 




123,825.00 




123,825.00 


4,: 


123,825.00 


4,: 


123,825.00 




123,825.00 


K 


108,865.79 


6,1 


123,825.00 


4; 


123,825.00 




123,988.49 




123,825.00 




123,825.00 


4/ 


124,375.64 




120,229.32 


7. 


123,825.00 


4, 


123,825.00 




123,825.00 




120,229.32 


7. 


123,825.00 




123,825.00 




123,565.00 




123,825.00 




138,588.75 




123,825.00 




123,988.49 




123,825.00 




123,825.00 




123,825.00 




123,825.00 




120,229.32 


7, 


123.825.00 


4, 


123,825.00 


4, 


123,825.00 





(sec table of salary ranges and definitions on page 7) 



PUBLIC ACCOUNTS, 1995-96 



23 



ONTARIO PUBLIC SERVICE SENIOR SALARY DISCLOSURE — Continued 



NAME 



POSITION 



SALARY TAXABLE 
PAID BENEFITS 



TAILLON.RAYMOND P 
TAKACH JOHN D 
THOMSON.PAMELA A 
TTERNEY.CHARLES TC 
TIMMS,DAVIDR 
VAILLANCOURT.CHARLES 
VYSE £>. TERRY 
WAKEJOHN DAVID 
WALDMAN.GERALDINE F 
WALKFJUOHND 
WALLACE JX>NALD J 
WALNECKJAAYMOND J 
WEBSTER^AR 
WHSMAN.NORRIS 
WESELOH.ROBERTT 
WESTMAN.COLIN R 
WHETUNG.TIMOTHY C 
WHITE J? D 
WILKINS.H D 
WOLDER.THEO 
WOOLCOTT,MARGARET F 
WRIGHT,PETER J. 
YOUNG.BRUCEJ 
ZABEL.BERNDE 
ZALTZ,SAMUEL G 
ZTMMERMAN.HUGH E 
ZUKERJ4ARVIN A 
ZURAW.ANTON 
MASTERS 
CLARK.BASE.T 
UNTON.ROSS B 
PEPPIATT.DOUGLAS A 
PETERSON,RICHARD B 
QUINN JOSEPH G 
SANDLER.DAVID H 
SISCHY.BENZION 
SCHREIDER.GARY E 
JUSTICE OF THE PEACE 
GIRAULTLOUISETTE 



PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
REGIONAL SENIOR JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
PROVINCIAL JUDGE 
REGIONAL SENIOR JUDGE 



MASTER, 
MASTER, 
MASTER, 
MASTER, 
MASTER, 
MASTER, 
MASTER, 
MASTER, 



ONTARIO 
ONTARIO 
ONTARIO 
ONTARIO 
ONTARIO 
ONTARIO 
ONTARIO 
ONTARIO 



COURT 
COURT 
COURT 
COURT 
COURT 
COURT 
COURT 
COURT 



OF JUSTICE, 
OF JUSTICE, 
OF JUSTICE, 
OF JUSTICE, 
OF JUSTICE, 
OF JUSTICE, 
OF JUSTICE, 
OF JUSTICE, 



GENERAL DIV. 
GENERAL DIV. 
GENERAL DIV. 
GENERAL DIV. 
GENERAL DIV. 
GENERAL DIV. 
GENERAL DIV. 
GENERAL DIV. 



JUSTICE OF THE PEACE 



123,825.00 


1,798.04 


123,825.00 


0.00 


120,229.32 


7,845.32 


123,825.00 


4,249.64 


123,825.00 


0.00 


123,825.00 


0.00 


123.825.00 


0.00 


123,825.00 


4,249.64 


123,825.00 


0.00 


123,825.00 


0.00 


123,825.00 


0.00 


135,619.12 


3,938.00 


123,825.00 


0.00 


120,229.32 


7,845.32 


123,825.00 


4,249.64 


123,825.00 


0.00 


123.825.00 


0.00 


123,825.00 


4,249.64 


123,497.60 


1,307.72 


123,825.00 


4,249.64 


123,825.00 


0.00 


123,825.00 


0.00 


123,825.00 


0.00 


123,825.00 


3,922.76 


123,825.00 


0.00 


123,825.00 


0.00 


123,825.00 


0.00 


127,227.15 


1,891.44 


123,825.00 


0.00 


123,825.00 


0.00 


123,825.00 


0.00 


123,825.00 


0.00 


123,825.00 


0.00 


123,825.00 


0.00 


123.825.00 


0.00 


123.825.00 


0.00 


101,079.37 


2,028.35 



CABINET OFFICE 
SENIOR EXECUTIVES 

AGNEW, DAVID 
BRZUSTOWSKI, THOMAS A 
BURAK, RITA M 
MENDELSON, MICHAEL 



DEPUTY MINISTER 
DEPUTY MINISTER 
SECRETARY OF CABINET 
DEPUTY MINISTER 



129,978.48 


2,362.11 


136,501.07 


4,813.98 


124,059.99 


369.46 


122,754.40 


3,165.61 



(see table of salary ranges and definitions on page 7) 



24 



PUBLIC ACCOUNTS, 1995-96 



ONTARIO PUBLIC SERVICE SENIOR SALARY DISCLOSURE — Continued 



NAME 



POSITION 



SALARY 
PAID 



RUSH JANET M 
WATERFIELD, S V 



ADM, POLICY CO-ORDINATION 
DEPUTY MINISTER 



1 10,440.43 
115,164.51 



MINISTRY OF CITIZENSHIP. CULTURE AND RECREATION 
SENIOR EXECUTIVES 

ALBOIM, NAOMI L 
BEAUREGARD J REMY 
BROWN.ROSEMARY 
COHL,KAREN A 
JOAKIMJvlC 
MARLATT,MJANE 
McNEEL, RAYMOND L 
RAFFE,ALEXANDRA L 
SCOTTJ.P. 
STEWART.AM 
WILSON JANE 
PROFESSIONALS 
DOMBEK.CARL 



DEPUTY MINISTER 

EXECUTIVE DIRECTOR, OHRC 

CHIEF COMMISSIONER, OHRC 

ADM, CITIZENSHIP & CORPORATE POLICY 

ADM, PROGRAM MANAGEMENT 

ADM, CULTURE 

EXECUTIVE DIRECTOR CORPORATE PARTNERSHIPS 

CEO, ONT. FILM DEVELOPMENT CORP. 

ADM, SPORT, RECREATIONAL & MINISTRY 

ADM, ONT. ANTI-RACISM SECRETARIAT 

ARCHIVIST OF ONTARIO REGIONAL SERVICES 

OHRC LEGAL SERVICES DIRECTOR 



117,033.13 
105,606.42 
1 10,584.82 
1 15,434.33 
101,578.09 
104,658.72 
102,846.49 
101,466.27 
106,067.82 
109,713.38 
104,294.83 

114,543.07 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES 
SENIOR EXECUTIVES 



ADAMS .MAUREEN T 
HERBERT.SUZANNE 
LANG, SANDRA D 
MAC DONALDiYNN M 
PROCTOR, ROSEMARY H 
PROFESSIONALS 
BROWN ALAN E 
GORDON.B A 
KRIZ,SVETAMIR 
SCOTT.EILEEN GE 
SHAFEY.HANEY 
SHAMSJE, JALAL 



CHAIR, SOCIAL ASSISTANCE REVIEW BOARD 

ADM, PROGRAM MANAGEMENT 

DEPUTY MINISTER 

ADM, CORPORATE SERVICES 

DEPUTY MINISTER 

PSYCHIATRIST 

DIRECTOR, BIOCHEMICAL GENETICS 

STAFF PHYSICIAN 

SUPERVISOR, MEDICAL SERVICES 

CHIEF, ADOLESCENT SERVICES 

DIRECTOR, RESEARCH EDUCATION 



COMMUNITY AND SOCIAL SERVICES - OTHER STAFF (con't) 
WOJAKOWSKI.KRYSTYNA H DIRECTOR, PROFESSIONAL EDUCATION 

JELINEKJvIJAY UNIT CLINIC AL CO-ORDINATOR 

PINDERJvIARVA INCOME MAINTENANCE 



100,432.36 
105,773.15 
1 15,970.05 
107,780.84 
105,367.29 

110,792.72 
145,102.46 
1 13,073.42 
132.059.70 
139,907.13 
166,535.87 

138,451.75 
143,375.75 
115,197.47 



MINISTRY OF CONSUMER AND COMMERCIAL RELATIONS 
SENIOR EXECUTIVES 

DANTELS.A F ADM, BUSINESS DIVISION 

EV ANS JAMES M PROJECT DIRECTOR, C.T PATH 

LAL, STTEN K DEPUTY MINISTER - MUNICIPAL AFFAIRS 

MESLIN JSLEANOR ADM, CORPORATE SERVICE DIVISION 



111,352.45 
105,470.39 
129,035.50 
109,624.07 



(sec table of salary ranges and definitions on page 7) 



PUBLIC ACCOUNTS, 1995-96 



25 



ONTARIO PUBLIC SERVICE SENIOR SALARY DISCLOSURE — Continued 



NAME 



OTHER STAFF 

KILLORAN JUDITH ANN A 
LEWIS.CLAREE 
JOHNSTON.SHERAN E 



POSITION 



CHAIR, CRAT 
CHAIR, ACC & LLBO 
UNIT CLINICIAN 



MINISTRY OF ECONOMIC DEVELOPMENT. TRADE AND TOURISM 



SENIOR EXECUTIVES 



BARNES, PETER H 
CRISPrNOXEONARD 
GOW.GORDON W 
J0HNSTONE.BOB R 
RUBY, JAN 

SADLIER-BROWN,PETER 
TANAKA,PETER 
WOLFSON, JUDITH 



DEPUTY MINISTER 

PRESIDENT & CHIEF EX. OFF. & ADM TRADE AND INV. MARKET 

ADM, TECHNOLOGY & COMMUNICATIONS 

SPECIAL ADVISOR, TRADE POL. & TRADE INV. MARKETING DIV. 

ADM, TOURISM 

ADM, POLICY DIVISION 

GENERAL MANAGER, STRATEGIC INV. BR. FIN. & BUS. SER. DIV. 

DEPUTY MINISTER 



MINISTRY OF EDUCATION AND TRAINING 

senior executives 

|benson,ralph 
carrier-fraser,mariette c 
' dicerni, richard 

li HANSEN J B 
|LARRATT-SMrrH,M H 
■ LONGJFREDR 
1 PASCAL, CHARLES E 



ASSISTANT DEPUTY MINISTER 
ASSISTANT DEPUTY MINISTER 
DEPUTY MINISTER 
EXECUTIVE DIRECTOR 
ASSISTANT DEPUTY MINISTER 
CHIEF EXECUTIVE OFFICER 
DEPUTY MINISTER 



SALARY TAXABLE 
PAH) BENEFITS 



111,635.41 


0.00 


120,448.70 


358.70 


130,097.24 


37.19 



142,684.19 


4,646.20 


104,229.28 


310.30 


136,047.24 


438.59 


1 15,027.37 


0.00 


124,218.13 


369.92 


116,861.98 


348.02 


121,663.38 


240.17 


122,508.18 


825.19 



1 17,258.70 


347.78 


105,621.70 


314.46 


133,810.52 


6,437.48 


121,818.66 


281.34 


112,551.59 


335.08 


104,594.05 


256.90 


153,924.65 


627.89 



MINISTRY OF ENVIRONMENT AND ENERGY 
SENIOR EXECUTIVES 

ICASTELANDRE 

I HORS WILL.THOMAS L 

VICTOR.PETERA 
»WTLLIS,SHEILA 

OTHER STAFF 
'NEGUSANTUOHNJ 



ASSISTANT DEPUTY MINISTER 
ASSISTANT DEPUTY MINISTER 
ASSISTANT DEPUTY MINISTER 
ASSISTANT DEPUTY MINISTER 

PEST. & TERR. EFFECTS OFFICER 



105,269.31 


313.40 


1 12,373.74 


334.60 


108,127.32 


321.90 


102,558.95 


305.38 


129,920.94 


93.32 



MINISTRY OF FINANCE 

(includes Treasury and Economics and Financial Institutions) 

SENIOR EXECUTIVES 

ANDERSON.CHARLES W DIRECTOR, RATES & CLASS 

ATCHESON,M ELIZABETH DIRECTOR, POLICY & PLANNING 

CASS3RIANE EXEC DIR/SUPT, DEP INST. 

| CHRISTIE,ROBERT D ASSOC. SEC, TREASURY BOARD 

\ EPRILE3RENDA EXECUTIVE DIRECTOR (OSC) 

i KAUFMAN, JAY DEPUTY MINISTER 

|LAWRIE,ROYA ADM, TAX DIVISION 

LEGGATT J L ADM, CORPORATE SERVICES DIVISION 



101,259.65 


301.54 


103,421.58 


307.88 


109,215.70 


325.14 


109,818.92 


326.94 


101,397.82 


301.90 


166,737.70 


3,874.23 


110,818.08 


329.94 


106,423.67 


316.88 



(see table of salary ranges and definitions on page 7) 



26 


PUBLIC ACCOUNTS, 1995-96 






ONTARIO PUBLIC SERVICE SENIOR SALARY DISCLOSURE - 


- Continued 








SALARY 


TAXJI 


NAME 


POSITION 


PAID 


BENlE 


PALOZZI, DINA A 


DEPUTY MINISTER 


120,915.56 


6,5 


PATTERSON.M ELIZABETH 


ADM, PROPERTY ASSESSMENT DIVISION 


106,020.25 


5. 


PEEBLES.D R 


SUPT., PENSION COMMISSION 


1 12,343.02 


4. 


POTVIN.ROBERT 


PENSION COMMISSION ACTUARY 


115,366.00 




TULLY, D BLAIR B 


COMMISSIONER - INSURANCE COMMISSION 


120,540.37 


5,3 


WAJTZER,EDWARD 


CHAIRMAN, OSC 


142,663.82 


N 


PROFESSIONALS 








GELLERJACK A. 


VICE CHAIR, OSC 


129,300.22 




SACHS.ELISABETH 


DIRECTOR. ARBITRATION 


116.497.80 




SMART JOAN C 


VICE CHAIR, OSC 


1 19,882.05 




MINISTRY OF HEALTH 

SFNTnU FYimiTTVFS 









BENnVEGNA,GnJSEPPA 

CAMPBELLJ3. SCOTT 

COHEN.RHEA 

GALLOW.MARGARET M 

JEFFERSON.CHRISTINE A 

LEBLANC.A EUGENE 

UNDBERG.MARY C 

MOTTERSHEAD, M R 

NORBERG.R C 

PORTERJODEY 

SPROULJOAN E 

SZENDE.ANDREW M. 

ZAGDANSKI.MARLENE 

PROFESSIONALS 

ABRAHAM.GEBREHIWOT 

ABRAHAMIAN.DIKRAN 

ACHIUME,PM 

ADAMSPRANK 

ALAM.NURAL 

ARCISZEWSKA.HALSZKA T 

ARFALESMAD- KE 

ARUN PRAKASH.ARUN MV 

AWAN.MOHAMED S 

BASSETTANNE S 

BEDDAGE.VICTORINE 

BHIDE,DEVAYANEE 

BLASKOVICJANA M 

BOOK.RONALDW 

BORDOFF.BENJAMIN 

BOWMERJAMES L 

BROOK-WILLIAMSJPENELOPE 

BUTANY.VIDYA 

BYERSJEANE 



CHAD* ONTARIO CRIMINAL CODE REVIEW BOARD 1 02,863.24 

ADM, POPULATION HEALTH & COMMUNITY SERVICES (A) 100,678.76 

DERECTOR, COMMUNICATIONS & INFO. BRANCH 1 15,53 1 . 1 8 

S & W REGION REGIONAL DIRECTOR 1 00.41 2.46 

CHAIR HPRAC 101,395.14 

EXECUTIVE DIRECTOR 100,284. 1 1 

ADM, HEALTH INSURANCE & RELATED PROGRAMS 107,201.76 

DEPUTY MINISTER 125,524.01 

PROJECT CO-ORDINATOR 117,811.94 

ADM HEALTH STRATEGIES GROUP 105,295.01 

DIRECTOR, FISCAL STRATEGIES BRANCH 101.613.34 

HEAD, HLTH ECONOMIC DEV & ADM, INSTITUTIONAL HLTH 1 1 1,196.32 

CHAIR, HEALTH DISCIPLINES BOARD 105,448.72 

CONTRACT PSYCHIATRIST 1 5 1 ,874.49 

CONTRACT PHYSICIAN 1 24. 1 87.79 

UNIT DIRECTOR. PSYCHIATRIC SERVICES 1 38,845.0 1 

CONTRACT PSYCHIATRIST 1 40,074.84 

DIRECTOR, ADOLESCENT CARE 138,845.01 

UNIT PSYCHIATRIST 132,060.74 

CONTRACT PSYCHIATRIST 151,325.37 

CONTRACT PHYSICIAN 151 ,874.49 

PHYSICIAN 113.782.37 

CONTRACT PSYCHIATRIST 1 5 1 ,874.49 

CONTRACT PSYCHIATRIST 172,541.46 

SR. ATTENDING PSYCHIATRIST 1 32.060.74 

UNIT PHYSICIAN 113,782.37 

CONTRACT PHYSICIAN 1 24, 1 87.79 

CONTRACT PSYCHIATRIST 1 5 1 ,872.34 

DIRECTOR AFTER HOURS CARE 1 34,377.47 

CONTRACT PSYCHIATRIST 1 57,084.05 

SR ATTENDING PSYCHIATRIST 1 32,060.74 

CHIEF, PS YCHOGERIATRIC SERVICES 1 5 1 ,874.49 



(sec table of salary ranges and definitions on page 7) 



PUBLIC ACCOUNTS, 1995-96 



27 



ONTARIO PUBLIC SERVICE SENIOR SALARY DISCLOSURE — Continued 



NAME 



CALLENDER, IRVIN S 

CAMERON.GLENN G 

CARLSON JACQUELINE A 

CAVAJOSEPHINA 

CHAN.DAVIDH 

CHAN.MICHAEL P 

CHAYAJIHAD 

jCHERAYIL,MAGGIE A 

CHISVIN.MARTIN 

COHN.TONY 

iCONACHER,NEILG 

,CZOLPINSKA,ELIZABETH 

JDAYA.NEENA 

DEADMANJ 

DEMSHARJIELEN 

DUA.V 

DUKSZTAJANUSZR 

ECCLESTONE.ROBERT C 

FEARON.MARGARET A 

FENNERDANUTA 

FISHER.GODFREY 

FLEMING,RUSSELL 

FOLEY PATRICK C 

FOTHERGILL-MARCELLUS.M M 

GASEWICZ.WILSON R 

GAULD.DM 

CHNSBERGJLEONARD 

GOFF.VALERIE 

GOLDMANJDAVID L 

GRAYJ3EATRIZF 

GRAY J N 

'guptajvialati 
;hanna,samia 
hectorjr.ian 
hlusek\emilia 

HO.NORA L 
HOLTBY JOANNE L 
HURDALEKJIRIT 
HUSSAINJFARIDA 
HUTCHINSON J-OIS J 
ISLES.KATHERINEK 
IACKSON JEFFREY RJ 
IAIN.SUBHASH 
I0HNSTONJELIZABETH 
TOSEPH.LLEWELLYN W 



POSITION 



CONTRACT PSYCHIATRIST 

CONTRACT PSYCHIATRIST 

PHYSICIAN MANAGER, DISEASE CONTROL 

SR ATTENDING PSYCHIATRIST 

CONTRACT PHYSICIAN 

CONTRACT PSYCHIATRIST 

CONTRACT PSYCHIATRIST 

CONTRACT PSYCHIATRIST 

CONTRACT PSYCHIATRIST 

CONTRACT PSYCHIATRIST 

CONTRACT PSYCHIATRIST 

CONTRACT PSYCHIATRIST 

UNIT PSYCHIATRIST 

PROGRAM DIRECTOR COMMUNITY PSYCHIATRY SERVICES 

DIRECTOR, LABORATORY SERVICES BRANCH 

CONTRACT PSYCHIATRIST 

CHIEF OF SERVICES, REHABILITATION 

REGIONAL MEDICAL CONSULTANT 

MEDICAL VIROLOGIST 

SR. ATTENDING PSYCHIATRIST 

MEDICAL CONSULTANT CO-ORDINATOR 

CONTRACT PSYCHIATRIST 

PROGRAM DIRECTOR, COMMUNITY LIAISON 

UNIT DIRECTOR 

CONTRACT PSYCHIATRIST 

SR ATTENDING PSYCHIATRIST 

CONTRACT PSYCHIATRIST 

CONTRACT PSYCHIATRIST 

CONTRACT PSYCHIATRIST 

SR ATTENDING PSYCHIATRIST 

CHIEF PSYCHIATRIST, UNIT ONE, QUEEN ST. MENTAL HEALTH 
CENTRE 

SR ATTENDING PSYCHIATRIST 

CONTRACT PSYCHIATRIST 

CONTRACT PSYCHIATRIST 

UNIT DIRECTOR, PSYCHOGERIATRIC SERVICES 

EXECUTIVE DIRECTOR, NEGOTIATIONS SECRETARIAT (A) 

CONTRACT PSYCHIATRIST 

SR ATTENDING PSYCHIATRIST 

CONTRACT PSYCHIATRIST 

CONTRACT PSYCHIATRIST 

REGIONAL MEDICAL CONSULTANT 

CONTRACT PSYCHIATRIST 

CONTRACT PSYCHIATRIST 

CONTRACT PHYSICIAN 

CONTRACT PSYCHIATRIST 



SALARY 


TAXABLE 


PAID 


BENEFITS 


149,991.37 


0.00 


159,854.81 


0.00 


125,191.89 


371.74 


132,060.74 


391.02 


124.187.79 


0.00 


151,874.49 


187.75 


165,430.14 


0.00 


151,874.49 


0.00 


140,263.63 


0.00 


151,846.27 


0.00 


146,582.32 


240.31 


145,848.38 


0.00 


132,060.74 


391.02 


138,845.01 


411.16 


131,843.61 


391.52 


154,901.79 


0.00 


138,845.01 


411.16 


112,480.11 


333.98 


123,449.57 


366.58 


132,060.74 


391.02 


1 19,264.97 


354.14 


168,231.86 


0.00 


138,845.01 


411.16 


133,224.86 


358.38 


150,180.79 


0.00 


132,060.74 


391.02 


140,263.63 


0.00 


161,114.43 


0.00 


165,676.26 


0.00 


132,060.74 


391.02 


151,874.49 


0.00 


132,060.74 


391.02 


149,833.27 


171.30 


165,676.52 


0.00 


138,845.01 


411.16 


1 18,656.56 


351.60 


124,435.07 


0.00 


131,280.02 


391.02 


151,874.57 


0.00 


189,890.06 


0.00 


1 19,520.63 


351.60 


165,514.54 


0.00 


152,359.44 


0.00 


124,187.79 


0.00 


165,729.17 


0.00 



•sec table of salary ranges and definitions on page 7) 



28 


PUBLIC ACCOUNTS, 1995-96 






ONTARIO PUBLIC SERVICE SENIOR SALARY DISCLOSURE - 


- Continued 








SALARY 


TAXh] 


NAME 


POSITION 


PAH) 


BENIN 


KARUNARATNE.KOLITA E 


DIRECTOR PSYCH. GERIATRIC UNIT ' 


138,845.01 




KESHAV.DA1TATRI L 


DIRECTOR NFK AREA 


138,845.01 




KEITH.ARTHUR 


CONTRACT PSYCHIATRIST 


165,652.33 




KLETKEJUCHARDR 


CONTRACT PHYSICIAN 


123,767.77 




KRISHNALINGAM.CHINNIAH 


CONTRACT PSYCHIATRIST 


144,526.58 





KRISHNAPRASAD.DEGALA V 

KRUGERKENNETH S 

KUNDAPUR.MDUA 

LAU.MANPANGP 

LAZOR.ALINA 

LEICHNER,PIERRE 

LOWRYJMARK R 

LYVER,MARION 

MACCRIMMON.DUNCAN J 

MACKENZIE,EWEN J 

MACNTVERFRANK M 

MAGDERJOHN 

MAHARAJ.NEIL 

MALHOTRA.LADI BL 

MALIK.MOMIN H 

MALKIN,SYLVIA 

MAZURYK.MYROSLAW P 

MCCORMAOLBRIAN C. 

MCCURLEY.ROBERT 

MCKILLIGIN.HELEN R 

MEYER.DIETMAR M 

NHLO.MICHAELE 

MOOGK.DONALD H 

MUSGRAVEJAN SI 

NAIDU.MARY 

NASHED.YOUSERY H 

NAUS.MONIKA 

NOWICKI.IWONAM 

OLIVER.NEILRN 

OLLSON.GARY 

PALUBJAKJAN 

PASUT.GEORGEG 

PEDERSEN3LEN0S 

PENNINGTON,MAUREEN 

POSNERPAUL 

POTOPSINGH,DESMOND M 

RAFAJJAROSLAV 

REINKE.ROBERTE 

ROOPCHAND-MOHAMMED, RUPAR 

ROSE.VELENED 

RUPARELIA.HARISH C 



STAFF PSYCHIATRIST 1 30,980.7 1 

UNIT PSYCHIATRIST 1 32,060.74 

PHYSICIAN 1 13,782.37 

CONTRACT PSYCHIATRIST 151,917.78 

DIRECTOR, ADOLESCENT UNIT 1 3 1 ,539.54 

PSYCHIATRIST IN-CHIEF 1 66,929.53 

SR. ATTENDING PSYCHIATRIST 1 32,060.74 

MEDICAL CONSULTANT 110,352.61 

PROGRAM DIRECTOR 138,845.01 

MEDICAL CONSULTANT, CLAIMS POLICY 1 2 1 ,957.27 

REGIONAL MEDICAL CONSULTANT 106,465.65 

REGIONAL MEDICAL CONSULTANT 1 18,407.62 

CONTRACT PSYCHIATRIST 1 5 1 ,926.38 

CONTRACT PSYCHIATRIST 1 5 1 ,874.49 

CONTRACT PHYSICIAN 1 26,297.35 

CONTRACT PSYCHIATRIST 125,395.02 

CONTRACT PHYSICIAN 1 00,7 1 1 .32 

CONTRACT PSYCHIATRIST 1 5 1 ,822.09 

DIRECTOR, OUTPATIENT COMMUNITY SERVICE 1 5 1 ,874.49 

SR. MEDICAL CONSULTANT, HEALTH GROWTH 1 1 8,056.09 

CONTRACT PHYSICIAN 121,221.01 

CONTRACT PSYCHIATRIST 141 ,799.77 

CONTRACT PSYCHIATRIST 1 23,263.42 

CONTRACT PSYCHIATRIST 1 32,546.89 

CONTRACT PSYCHIATRIST 1 5 1 ,934.96 

DIRECTOR GERIATRIC PSYCHIATRY IN-PATIENT SERVICE 1 5 1 ,874.49 

SR. MEDICAL CONSULTANT, COMMUNICABLE DISEASE 1 14,762.33 

CONTRACT PSYCHIATRIST 1 5 1 ,874.49 

DIRECTOR EASTERN REGION 1 42,556.84 

MANAGER CONSULTANT 125,191.89 

CONTRACT PSYCHIATRIST 1 1 3,782.37 

PHYSICIAN MANAGER, HEALTH PROMOTION 1 24,324.99 

CONTRACT PSYCHIATRIST 151,868.44 

CONTRACT PSYCHIATRIST 1 32,952.65 

CONTRACT PSYCHIATRIST 1 5 1 ,938.44 
SERVICE DIRECTOR, INTENSIVE CARE AND ACUTE ADMISSIONS 138,845.01 

CONTRACT PSYCHIATRIST 1 40,726.23 

CONTRACT PHYSICIAN 121.542.89 

CONTRACT PSYCHIATRIST 135,438.02 

PHYSICIAN 1 13,782.37 

CHIEF HEALTH SERVICE OFFICER 1 1 2,830.99 



(see table of salary ranges and definitions on page 7) 



PUBLIC ACCOUNTS, 1995-96 



29 



NAME 



ONTARIO PUBLIC SERVICE SENIOR SALARY DISCLOSURE — Continued 



POSITION 



SALARY TAXABLE 
PAH) BENEFITS 



SACHDEVA.RAJEEV 

SADEK.GAMALE 

SAHAI.SANKAR 

SALEEM.AZRAK 

SANJEEV.DORAISWAMY 

SHAMMLCM 

SCHABAS.RICHARD E 

SHEPPARD.ROBERT R 

SINGH.AMARENDRA N 

SINGARAYER,SIVASUNDARA 

SIRMAN,RAUF 

SLEZAKOVA.DANA 

SMITHLESBIAF 

SONBOL.SOLIMAN 

STASTNA.IRENEM 

SUNDARALINGAMJflRMALA 

TAMAKLOEJ3ARNABY E 

TEFERI.AMDE 

1HURAIRAJAH,INDRANEE 

TOLENTINO,ALEX S 

URBANEKJANE 

WADDENJ>AULC 

WALL,CHARLES B 

WALLACE.EVELYN M 

WESTJDKYL 

WYSTANSKI.MAREK 

ZUTSHI.KARAN 

OTHER STAFF 

ARMSTRONGJUCHARD J 

MCEWEN JAMES B 



CONTRACT PSYCHIATRIST 

CONTRACT PSYCHIATRIST 

CONTRACT PHYSICIAN 

CONTRACT PSYCHIATRIST 

CONTRACT PSYCHIATRIST 

CONTRACT PSYCHIATRIST 

DIRECTOR & CHIEF MEDICAL OFFICER OF HEALTH 

CONTRACT PSYCHIATRIST 

PROGRAM DIRECTOR, SCHIZOPHRENIA 

CONTRACT PSYCHIATRIST 

CONTRACT PSYCHIATRIST 

CHIEF, SOUTHEASTERN SERVICE 

SR, MEDICAL CONSULTANT, TOXICOLOGY & ENV. HEALTH 

CONTRACT PSYCHIATRIST 

CONTRACT PHYSICIAN 

CONTRACT PSYCHIATRIST 

CONTRACT PSYCHIATRIST 

CONTRACT PSYCHIATRIST 

SR ATTENDING PSYCHIATRIST 

CONTRACT PSYCHIATRIST 

PHYSICIAN 

CONTRACT PSYCHIATRIST 

SR. MEDICAL CONSULTANT, STD/AIDS 

CONTRACT PHYSICIAN 

CONTRACT PSYCHIATRIST 

CONTRACT PHYSICIAN 

CONTRACT PHYSICIAN 

REGIONAL MANAGER, EAST CENTRAL 
REGIONAL MANAGER, SOUTH WEST 



151,874.49 


0.00 


151,874.49 


0.00 


124,187.79 


0.00 


151,837.53 


37.17 


151,874.49 


0.00 


151,874.49 


0.00 


131,843.61 


391.52 


172,817.72 


0.00 


138,845.01 


411.16 


151,802.53 


36.58 


151,931.05 


0.00 


138,845.01 


411.16 


118,407.62 


351.60 


147,424.29 


0.00 


124,187.79 


0.00 


145,335.45 


0.00 


151,901.34 


0.00 


165,758.16 


0.00 


132,060.74 


391.02 


166,210.84 


0.00 


113,782.37 


336.64 


151,874.49 


0.00 


124,131.76 


0.00 


118,407.62 


351.60 


151,138.05 


0.00 


141,565.16 


0.00 


120,960.72 


0.00 


154,595.80 


181.26 


154,595.80 


192.77 



MINISTRY OF LABOUR 
SENIOR EXECUTIVES 

BRADBURYXAURA J 

CUMMINGS,MARY ELLEN E 

GORDON,PHYLLIS 

LANE,CAROLA 

PROFESSIONALS 

CHAN JOSEPH S 

FINKELSTEIN.MURRAY M 

GENESOVE.LEON 

GREGOR.TED 

GUERGUIS.SAMIR S 

LISS.GARY 

SIU.SIDNEYR 

WONGLILLIAN 



CHAIR, OFFICE OF ADJUDICATION 
CHAIR EMPLOYMENT EQUITY TRIBUNAL 
CHAIR PAY EQUITY TRIBUNAL 
ASSISTANT DEPUTY MINISTER 

RADIOLOGIST 
MEDICAL CONSULTANT 
MEDICAL CONSULTANT 
MEDICAL CONSULTANT 
CHIEF HEALTH & SAFETY STUDIES 
MEDICAL CONSULTANT 
MEDICAL CONSULTANT 
MEDICAL CONSULTANT 



101,491.72 


302.14 


111,635.41 


0.00 


107,536.60 


320.34 


114,714.56 


341.56 


118,407.62 


351.60 


118,407.62 


351.60 


118,439.84 


351.60 


125,191.89 


371.74 


125,191.89 


371.74 


118,407.62 


351.60 


125,191.89 


371.74 


118,407.62 


351.60 



(see table of salary ranges and definitions on page 7) 



30 



PUBLIC ACCOUNTS, 1995-96 



ONTARIO PUBLIC SERVICE SENIOR SALARY DISCLOSURE — Continued 



NAME 



POSITION 



SALARY TAX&I 
PAID BEN1ST 



WONG.ROBERTA 

WOYCHUK.W ALTER 

LABOUR - OTHER STAFF 

AMES.DOUGLAS W 

BURTON.CHARLES FC 

CHAN.BENEDICTK 

GULLIVER,ERNEST 

HAGANJOHN 

HALL.BRUCE G 

HOBSON.WILLIAM.G 

PIERCE,KENNETH 

PLUMMER.1ANM 

TAYLOR/TIMOTHY L 

WELKINSONJAMES 

PAUKJiRROSLYN 



MEDICAL CONSULTANT 
MEDICAL CONSULTANT 

AREA MANAGER, INDUSTRIAL 

MINE RESCUE OFFICER 

MANAGER PROFESSION & SPECIALIZED SERVICE 

MINE RESCUE OFFICER 

MINE RESCUE OFFICER 

MINE RESCUE OFFICER 

MINE RESCUE OFFICER 

MINE RESCUE OFFICER 

PROVINCIAL CO-ORDINATOR, MINING 

MINE RESCUE OFFICER 

ENGINEERING CONSULTANT 

GENERAL COUNSEL & MANAGER 



118,407.62 
105,395.12 

119,311.17 
137,505.33 
120,045.48 
135,499.69 
125,797.32 
127,040.34 
127,417.01 
132,219.66 
106,894.60 
120,464.87 
106,893.59 
130,227.44 



WORKERS COMPENSATION APPEALS TRIBUNAL 

SENIOR EXECUTIVES 

ELLIS .RONALD SR WCAT CHAIR 

ONEN.ZEYNEP WCAT ALTERNATE CHAIR 

PROFESSIONALS 

GOLDSTEIN,MARVIN PUBLICATIONS COUNSEL 

SMJTH,ELEANOR GENERAL COUNSEL 

TRETHEWEY.CAROLE A COUNSEL TO CHAIR 



107,660.84 
101,581.14 

104,413.28 
117,655.41 
1 19,388.79 



MANAGEMENT BOARD SECRETARIAT 
SENIOR EXECUTIVES 

GIRVIN J D ADM, SRVS. DIVISION 

LOOP.LAWRENCE DIR., SPECIAL PROJECT 

LUNDEENJAICHARDM CORPORATE EXECUTIVE 

MC GEOWNJD ADM, TELECOM PROJECT 

NOBLE, MICHELLE M DEPUTY MINISTER 

PESCEA SPECIAL ADVISOR 

PITCHER,CLARE CHIEF ACTUARY 

THOMAS, JAMES R DEPUTY MINISTER 



116,177.85 
112,710.35 
100,625.72 
100,330.45 
126,270.34 
101,349.79 
101,423.27 
103,703.74 



MINISTRY OF MUNICIPAL AFFAIRS AND HOUSING 
SENIOR EXECUTIVES 

BEAUMONT ANNE J ADM, HSNG PONG & POLICY DIVISION 

BURNS, T DANIEL DEPUTY MINISTER - HOUSING 

CARTER.DAVID DEPUTY COMMISSIONER 

CHIESA,DINO A SENIOR ADVISOR 

CHURCH, G SPECIAL ADVISOR 

COLE.STANLEY R MEMBER, ONT. MUNICIPAL BOARD 

COOPER.HELEN CHAIR, ONT. MUNICIPAL BOARD 

CROMBJE,DAVID E SP. ADVISOR TO PREMIER 



110,284.30 
123,593.82 
110,074.71 
101,395.14 
116,713.40 
117,167.54 
111,406.43 
134,436.62 



(see table of salary ranges and definitions on page 7) 



PUBLIC ACCOUNTS, 1995-96 



31 



ONTARIO PUBLIC SERVICE SENIOR SALARY DISCLOSURE — Continued 



NAME 



POSITION 



SALARY TAXABLE 
PAID BENEFITS 



.300DMAN,BRIAN p 
^OY.SHIRLEY 

viARTIN,DALE 

AC LAREN.ELIZABETH A 

UDDELLJ3 D 
blEMPLEJA 
,nLDEN,KENNETH W 



CHAIRMAN - HEARING BOARD 

ADM, SOCIAL HOUSING 

PROVINCIAL FACILITATOR 

ADM, OGTA 

ADM, MUNICIPAL OPERS. 

ADM, CORPORATE RESOURCES MANAGEMENT 

COOR., LANDSCAPE ARCHS 



107,861.99 


321.18 


1 19,635.38 


356.28 


106,220.57 


316.28 


105,209.43 


313.28 


109,372.28 


325.62 


101,994.27 


303.70 


105,854.63 


105.41 



, MINISTRY OF NATURAL RESOURCES 

SENIOR EXECUTIVES 

JALSJLLIE,DAVID ADM, SCIENCE & INFORMATION RESOURCES 

MALCOLMSONJPATRICIAE ADM, CORPORATE SERVICES 

fvfRANCART, R J DEPUTY MINISTER 



108,434.04 


322.86 


106,462.46 


317.00 


109,701.30 


4,849.52 



j HINISTRY OF NORTHERN DEVELOPMENT AND MINES 
SENIOR EXECUTIVES 

vlCCLUREJAMES D ADM, NORTHERN DEVELOPMENT DIVISION 

DBONSAWIN, DONALD A DEPUTY MINISTER 



104,866.86 
118,237.30 



312.20 
5,341.53 



OFFICE OF THE PREMIER 

3THER STAFF 

■tfEPPLER, MURRAY 



SPEC ADVISOR. COMMUNICATIONS 



106,285.34 



336.00 



I V1INISTRY OF THE SOLICITOR GENERAL AND CORRECTIONAL SERVICES 
SENIOR EXECUTIVES 

CHTTRAMURRAY W 
lORDANJ MICHAEL 
VlAILLOUXJD. 
DGRADY.TB 
|?ETERS,F H 
IRACKHAM.ROBERT 
irODRES, ELAINE M 
|rURNER,FRANKLIN C 
PROFESSIONALS 
ACHESON.KAREN 
8ECHARD3EN E 
CAIRNSJAMES 
iCHIASSON.DAVIDA. 
|CLARK,PETER A 
|DECKJOHN HENRY 
|HUMPHRIES,PAULW 
HUXTERJAOBERTH 
(JOHNSTON ESTATE,KEITH 
|?ORTER,BONITA M 
JPOTTS JOHN L 
UZANSJiLMER 



CHAIR ON POLICE SERVICES, ONT. CIVILIAN COMMISSION 

ADM, CORP. SERVICES 

GEN. DUTY OFFICER 

COMMISSIONER O.P.P 

ASSISTANT DEPUTY MINISTER 

OPERATIONAL MANAGER 

DEPUTY MINISTER 

SHIFT ENGINEER 

REGIONAL CORONER 
REGIONAL CORONER 
DEPUTY CHIEF CORONER 
CHIEF FORENSIC PATHOLOGIST 
REGIONAL CORONER 
FORENSIC PATHOLOGIST 
SENIOR MEDICAL CONSULTANT 
REGIONAL CORONER 
REGIONAL CORONER 
REGIONAL CORONER 
REGIONAL CORONER 
REGIONAL CORONER 



116,752.06 


347.06 


101,367.88 


4,025.57 


176,587.59 


38.46 


110,854.28 


286.56 


111,428.58 


331.74 


165,099.60 


83.13 


132,412.97 


1,201.47 


102,728.68 


73.74 


126,120.28 


372.46 


126,120.28 


372.46 


143,003.21 


422.54 


154,039.09 


455.24 


132,370.52 


391.02 


104.387.30 


0.00 


132,157.31 


391.40 


157.173.12 


387.30 


109,099.54 


232.38 


132,370.52 


391.02 


132,392.36 


391.02 


132,370.52 


391.02 



sec table of salary ranges and definitions on page 7) 



32 



PUBLIC ACCOUNTS, 1995-96 



ONTARIO PUBLIC SERVICE SENIOR SALARY DISCLOSURE — Concluded 



NAME 



POSITION 



SALARY TAXB1 
PAID BENFl 



MINISTRY OF TRANSPORTATION 
SENIOR EXECUTIVES 

DA VIES, GEORGE 
GUSCOTT, D 
KELCH,MARGARET 
PUCCfNI.R 
VERVOORT.C M 
OTHER 
HALL.RS 
HASSANZADEH, B 
MANJI.NIZARF 



DEPUTY MINISTER 
ADM, QUALITY & STANDARDS 
ADM, OPERATIONS 
REGIONAL DIRECTOR S/W 
ADM, QUALITY & STANDARDS 

OPERATION POLICY OFFICER 
PROJECT ENGINEER 
OPERATION POLICY OFFICER 



124,660.86 
100,125.06 
111,160.87 
100,990.23 
104,833.16 

110,581.51 
107,789.57 
111,251.14 



OFFICE RESPONSIBLE FOR WOMEN'S ISSUES 
SENIOR EXECUTIVES 

FRANCIS, MAY ANN ADM, ONTARIO WOMEN'S DIRECTORATE 



108,123.29 



MINISTRIES AND OFFICES WITH NO EMPLOYEES PAID MORE THAN $100.000 

MINISTRY OF AGRICULTURE, FOOD AND RURAL AFFAIRS 
OFFICE OF FRANCOPHONE AFFAIRS 
MINISTRY OF INTERGOVERNMENTAL AFFAIRS 

STAFF OF THE FOLLOWING CROWN AGENCIES ARE PAID THROUGH THE PROVINCE'S PAYROLL SYSTEM 



ONTARIO DEVELOPMENT CORPORATION 

STRELIOFF, SUSAN PRESIDENT & CEO 



123,029.00 



ONTARIO TRAINING ADJUSTMENT BOARD 

JACKSON, GARTH CEO 



128,958.98 



ONTARIO CLEAN WATER 
AGENCY 

MARSHALL, JEFFREY G 



PRESIDENT AND CEO 



114,907.40 



ONTARIO FINANCING AUTHORITY 

MADDEN, JOHN 
MAYMAN, GADI 



ADM, OFFICE OF THE TREASURY AND CEO 
DIRECTOR, LONG-TERM FINANCE 



187,888.95 
107,764.96 



ONTARIO REALTY CORPORATION 

BOCK, B A 
CASEY, TIMOTHY E 
LOWRY, ROBERT W 



DIRECTOR FACILITIES S/W 

PRESIDENT/CEO, ORC 

EXECUTIVE VICE PRESIDENT PROPERTY DIVISION 



143,229.67 
116,050.10 
101,015.86 



ONTARIO TRANSPORTATION CAPITAL CORPORATION 

GALANGE.DENNIS CEO&VPOTCC 

GARNER.D P VP ENGINEERING OTCC 



144,931.12 
101,889.35 



(sec table of salary ranges and definitions on page 7) 



PUBLIC ACCOUNTS, 1995-96 33 



MINISTRY OF AGRICULTURE, FOOD AND RURAL AFFAIRS 

Hon. Noble Villeneuve, Minister 
Hon. Elmer Buchanan, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($81,508,038) 

jmporary Help Services ($1,043,045): 
Management Board Secretariat, 947,087; Legislative Assembly, 60,238; Accounts under $50,000 — 35,720. 

lyments to Other Ministries ($59,919): 
Accounts under $50,000 — 59,919. 

;ss: Recoveries from Other Ministries ($365,326): 
Environment and Energy, 365,326. 

Employee Benefits ($13,158,626) 

lyments for: Canada Pension Plan, 1,574,099; Dental Plan, 930,612; Employer Health Tax, 1,632,425; Group Life Insurance, 
168,215; Long Term Income Protection, 972,131; Ontario Public Service Employees' Union Pension Fund/Public Service 
Pension Fund, 1,754,418; Supplementary Health and Hospital Plan, 1,017,613; Unemployment Insurance, 2,873,853. 

ther Benefits: Attendance Gratuities, 120,204; Death Benefits, 3,195; Early Retirement Incentive, 110,432; 
Maternity/Parental/ Adoption Leave Allowances, 546,162; Severance Pay, 972,478; Miscellaneous Benefits, 40,295. 

orkers' Compensation Board, 352,958. 

lyments to Other Ministries ($89,536): 
Management Board Secretariat, 75,310; Accounts under $50,000 — 14,226. 

Travelling Expenses ($4,064,025) 

on. Noble Villeneuve, 11,194; Hon. Elmer Buchanan, 592; K. Knox, 6,820; R. Burak, 528; D.K. Alles, 10,977; P.M. Angus, 
10,276; D. Beattie, 18,535; D.A. Bierworth, 11,123; J.R. Bird, 13,998; J.L. dishing, 16,451; J.R. Dalrymple, 10,621; P. Dick, 
12,242; EJ. Dickson, 17,477; R.E. Forrest, 13,487; R. Fortin, 13,215; JJ. Gardner, 10,086; J.N. Harris, 12,770; R.J Jackiw, 
10,584; M.A. Lanyon, 12,856; I.E. McLaughlin, 11,602; R.G. Quinton, 21,896; B.W. Stonehouse, 10,452; J.H. Wheeler, 
10,547; Accounts under $10,000—3,795,696. 

Other Payments ($310,272,352) 

laterials, Supplies, etc. ($49,610,124): 

Adcom Electronics Limited, 284,304; Arie Shenkar and Associates Inc., 93,960; Beaver Foods Limited, 52,419; Beckman 
Instruments, 120,665; Bell and Howell Ltd., 270,571; Bell Canada, 2,009,551; Biotronics Company, 51,388; Blewett 
Printing, 70,426; Burlington Systems, 294,555; Bums International Security Services, 68,491; CM Inc., 491,269; Caledon 
Laboratories Ltd., 56,901; Canada Post Corporation, 450,491; Canadian Linen Supply, 89,673; Cantel, 67,945; Capitol 
Vial Inc., 65,636; Carrigan Instrumentation, 58,320; Cecconi Simone Inc., 234,489; Chris Ward Associates Ltd., 103,650; 
Chrysler Canada Ltd., 80,292; Commission Hydro Electrique D 1 Alfred, 125,537; Compugen Systems Ltd., 97,303; 
Contractors Network, 88,885; Conviron, 1 10,054; Country Lane Builders (1981) Inc., 54,570; Cox Construction Limited, 
58,620; Creative Research, 55,335; DGS Information Consultants, 98,217; Dairy Farmers of Ontario, 76,446; Dale 






34 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF AGRICULTURE, FOOD AND RURAL AFFAIRS — Continued 

Intermediaries Ltd., 54,785; Data Technologies Inc., 245,974; Delta Web Graphics, 86,841; Design F/X Ltd., 243,3 
Di Associates Inc., 1 18,488; Dionex Canada Ltd., 70,440; Drake Beam Morin Canada Inc., 130,367; Dun and BradstW 
Canada, 920,970; Ernst and Young, 1 12,486; Esbe Laboratory Supplies, 81,526; Fisher Scientific Limited, 227,540; FM 
Marketing Institute, 64,946; Frey Brothers Limited, 53,650; GE Capital Fleet Services, 901,423; Gallagher Grck 
103,010; Gary Taugher Desgin Co. Ltd., 50,781; Gemstone Systems Inc., 291,379; General Motors of Canada l£ 
56,873; Ginty Jocius and Associates, 224,835; Glengarry Biotech, 68,207; B.J. Goodal, 66,618; Gourmet Tradg 
Concepts, 103,727; Grand and Toy Limited, 191,699; Hewlett Packard (Canada) Ltd., 105,589; Hutchinson Smiley Lb 
87,219; IBM Canada Ltd., 133,910; Ian Martin Limited, 96,595; Idexx Laboratories Canada Corp., 57,377; Integra 
Cable Systems, 67,022; Intersolv Inc., 72,290; Intervet Canada Ltd., 62,979; J.B. Rolland Papers Ltd., 1 19,200; J.T. Bajs 
Construction Ltd., 88,244; J. and D. Systems Inc., 56,948; John Deere Finance Limited, 74,625; Knoll North Ameia 
Corp., 72,194; K. Kunasingam, 53,206; Learning Tree International, 64,616; MFP Technology Services Ltd., 3,641,9 5; 
M.H. Media Monitoring Limited, 1 1 1,607; A. Hassan Mahdi, 57,076; Marconi and Cheese Communications Inc., 54,6|J 
Marketing and Promotion Group, 69,313; Marriott Corp. of Canada Ltd., 157,786; Media Buying Services Limi i, 
2,623,082; Milton Hydro Electric Commission, 85,748; Ministries: Attorney General, 757,312; Management Bctl 
Secretariat, 2,952,019; Mobility Canada, 271,040; Modernfold Ottawa, 57,550; Nelly Cintrat Traduction, 67,819; Noi 
Inc., 236,793; Nutritional Management Services Ltd., 86,363; Object Arts, 56,480; Oracle Corporation Canada I ., 
79,401; Orbex Computer Systems Inc., 54,250; PC Etcetera, 1 10,710; Pacific Rim Ventures Ltd., 249,981, Peat Man* k 
Thome, 1 14,355; Perkin-Elmer (Canada) Ltd., 105,536; Piller Natale and Oh Management Consultants, 1 19,460; Pit y 
Bowes of Canada Ltd., 286,535; Porter Marketing Group Inc., 102,510; Postage By Phone, 155,115; Post Farm Structi* 
Limited, 274,873; Praxis International Inc., 130,267; The Professional Testers Group, 199,505; Purolator Courier Limi % 
274,914; Receiver General for Canada, 295,650; Richmond Towers Limited, 224,187; Ridgetown Feed and Supply Ly 
64,222; SMW Advertising Ltd., 300,630; Sable Computer Inc., 58,525; Sales and Merchandising Group, 589,260; Sa n 
Canada Inc., 95,043; SCP Science Division, 51,434; Securkey Systems, 1 12,210; Shell Canada Products Limited, 84,CB 
Silog, 176,036; Smith's Farm Equipment, 88,861; Softtech, 82,265; Swiss Print and Graphics Limited, 68,170; Syb* 
Canada Ltd., 149,487; Sydney R. Stone and Company Ltd., 52,283; Systematix, 83,835; Telecompute Business Cen j, 
98,831; Telecompute Inegrated Systems Inc., 91,972; Tri-Graphic, 99,351; University of Guelph, 588,799; Univery 
of Waterloo, 85,661; VWRCanlab, 148,327; Willis Kerr Contracting Ltd., 54,855; Xerox Canada Ltd., 737,999; Xycp 
Inc., 76,700; Accounts under $50,000— $20,045,523. 

Grants, Subsidies, etc. ($260,662,228): 
Capital Grants ($4,733,798): 

jobsOntario Community Action Program ($895,802): 

Bay Growers Co-operative, 287,505; Huron, County of, 400,000; Accounts under $120,000 — 208,297. 

Less: Recoveries from Other Ministries ($889,552): 
Economic Development and Trade, 889,552. 

Municipal Outlet Drainage ($4,727,548): 

Townships: Anderson, 228,951; Huron, 223,995; Rayside-Balfour, 121,380; Rochester, 312,450; Accoi 
under $120,000—3,840,772. 

Sector Partnership Fund-Guelph Food Technology Centre ($5,000,000): 
Guelph Food Technology Centre, 5,000,000. 

Less: Recoveries from Other Ministries ($5,000,000): 
Economic Development and Trade, 5,000,000. 

Operating Grants re: Agricultural Services and Rural Affairs ($12,953,649): 
Ag Care Program, 35,840. 

Agricultural and Horticultural Societies ($1,621,820): 
Accounts under $120,000—1,621,820. 



PUBLIC ACCOUNTS, 1995-96 35 



MINISTRY OF AGRICULTURE, FOOD AND RURAL AFFAIRS — Continued 

Apiary Assistance Program ($140,000): 

Ontario Beekeepers' Association, 140,000. 

Designated Area Veterinary Service Program ($836,899): 
Accounts under $120,000—836,899. 

Economic Diversification-Tobacco Growing Regions, 550,000. 

Farm Safety Association, 100,000. 

Farmers' Markets Ontario Program, 100,000. 

Feeder Cattle Assistance Program ($44,997): 
Accounts under $120,000—44,997. 

Foundation for Rural Living, 95,000. 

jobsOntario Community Action Program ($594,786): 

Ontario Cattlemen's Assoc, 120,250; Accounts under $120,000 — 474,536. 

Less: Recoveries from Other Ministries ($601,036): 
Economic Development and Trade, 601,036. 

Livestock Genetic Improvement Program ($4,681,428): 

Beef Improvement of Ontario, 1,569,873; Ontario Dairy Herd Improvement Association, 1,900,000; 
Ontario Swine Improvement Inc., 1,21 1,555. 

Niagara Tender Fruit Lands, 2,015,000. 

Ontario Agri-Food Education Inc., 618,000. 

Ontario 4-H Council, 69,000. 

Ontario Soil and Crop Improvement Association, 1 19,988. 

Other Assistance to Agricultural and Rural Affairs ($436,910): 

Indian Agricultural Program, 150,000; Accounts under $120,000—286,910. 



Tile Drainage Debentures and Loans-Interest Subsidy to 
Borrowers under the Tile Drainage Act- 1,463,5 17. 

Tile Drainage Loans Northern Ontario ($31,500): 
Accounts under $120,000—31,500. 

Operating Grants re: Food Industry Development ($4,163,527): 
Export Sales Aid ($483,562): 

Accounts under $120,000 — 483,562. 

Food Industry Trade and Investment Partners Program, ($1,167,404): 
Accounts under $120,000—1,167,404. 



36 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF AGRICULTURE, FOOD AND RURAL AFFAmS — Continued 

Foodland Ontario Shared Cost ($1,268,656): 
Accounts under $120,000— 1,268,656. 

Ontario Stock Yards ($217,102): 

Ministry of Municipal Affairs, 217,102. 

Other Food Industry Support Payments ($26,803): 
Accounts under $120,000 — 26,803. 

Loans re: Ontario Stock Yards ($1 ,000,000): 
Ontario Stock Yards Board, 1,000,000. 

Operating Grants re: Education Research and Laboratory Services Program ($37,431,407): 

Food Quality and Safety Research Fund, 500,000. 

Food System 2002 Research Fund, 800,000. 

jobsOntario Summer Employment, Environmental Youth Corps Program ($234,31 1): 
Accounts under $120,000— 234,31 1. 

Municipalities in Lieu of Taxes ($28,050): 
Accounts under $120,000—28,050. 

Other Support for Education and Research Program ($49,450): 
Accounts under $120,000 — 49,450. 

Royal Agriculture Winter Fair, 170,000. 

University of Guelph re: Research Project, Agricultural Services, Diploma Courses and Other Training 
Programs, 35,649,596. 

Operating Grants re: Policy and Farm Finance Program ($201,379,847): 
Agricultural Investment Strategy ($1,500,048): 

Commodity Loan Guarantee Program, 765,600; Rural Loan Pool Account, 390,000; Accounts under 
$120,000—344,448. 

Farm Start Program ($1,305,977): 

Accounts under $120,000—1,305,977. 

Farm Tax Rebate Program ($147,825,286): 

Cold Springs Farm Limited, 209,801; Accounts under $120,000—147,615,485. 

Grape and Wine Adjustment Fund, 500,000. 

Gross Revenue Insurance Plan, 21,508,435. 

Grants and Subsidies re: Livestock ($185,731): 
Accounts under $120,000—185,731. 

Municipal Taxes on A.R.D.A. Owned Property ($9,268): 
Accounts under $120,000—9,268. 



PUBLIC ACCOUNTS, 1995-96 37 



MINISTRY OF AGRICULTURE, FOOD AND RURAL AFFATCS — Continued 

Net Income Stabilization Account Program ($19,412,995): 
Receiver General for Canada, 19,412,995. 

Ontario Junior Farmer Establishment Loan Corporation, 1 10,000. 

Other Support ($8,120,000): 

Ontario Ethanol Sector Program, ($8,000,000): 

Aird and Berlis in Trust, 3,000,000; Goodman, Phillips and Vineberg in Trust, 5,000,000; 
Accounts under $120,000—120,000. 

Rabies Indemnities Program ($60,223): 
Accounts under $120,000—60,223. 

Wolf, Bear and Hunter Damage Compensation Payments ($841,884): 
Accounts under $120,000—841,884. 

otal Other Payments $310,272,352 

Statutory ($27,069,577) 

Minister's Salary ($30,003) 

ion. Noble Villeneuve June 26, 1995 to March 31, 1996 22,953 

ion. Elmer Buchanan April 1, 1995 to June 25, 1995 7,050 

Parliamentary Assistants' Salaries ($15,550) 

larry Danford July 12, 1995 to March 31,1996 6,686 

larcel Beaubien July 12, 1995 to March 31, 1996 6,686 

aul Klopp April 1, 1995 to June 25, 1995 2,178 

Crop Insurance Act ($17,560,924) 

intario Crop Insurance Fund 17,560,924 

Payment Under the Tile Drainage Act ($9,463,100) 

ownships ($9,463,100): 

Ashfield, 174,200; Cambridge, 225,000; Camden, 129,300; Charlottenburgh, 127,200; Chatham, 159,100; Dawn, 177,600; 
East Hawkesbury, 141,900; Enniskillen, 127,400; Lancaster, 187,900; Logan, 123,100; Matilda, 175,500; McKillop, 
121,600; Raleigh, 135,900; Roxborough, 127,200; Russell, 331,700; South Plantagenet, 143,200; Sombra, 153,100; 
Accounts under $120,000—6,702,200. 



38 PUBLIC ACCOUNTS, 1995-96 

MINISTRY OF AGRICULTURE, FOOD AND RURAL AFFADtS — Concluded 

Summary of Expenditure 

Voted 

Salaries and Wages 81,508,038 

Employee Benefits ' 13,158,626 

Travelling Expenses 4,064,025 

Other Payments 310,272,352 

409,003,041 
Statutory 27,069,577 

Total Expenditure, Ministry of Agriculture, Food and Rural Affairs $436,072,618 



PUBLIC ACCOUNTS, 1995-96 39 



OFFICE OF THE ASSEMBLY 
DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($17,429,572) 

'emporary Help Services ($215,031): 

Management Board Secretariat, 99,635; Accounts under $50,000 — 115,396. 

'ayments to Other Ministries/ Agencies ($5,958): 
Accounts under $50,000—5,958. 

Employee Benefits ($2,453,700) 

'ayments for Canada Pension Plan, 321,741; Dental Plan, 216,943; Employer Health Tax, 338,487; Long Term Income Protection, 
102,152; Ontario Public Service Employees' Union Pension Fund/Public Service Pension Fund, 401,081; Supplementary 
Health and Hospital Plan, 194,507; Unemployment Insurance, 578,382; Accounts under $50,000 — 48,225. 

)ther Benefits: Maternity/Parental/ Adoption Leave Allowances, 121,396; Severance Pay, 120,213. 

Vorkers 1 Compensation Board, 10,047. 

'ayments to Other Ministries/ Agencies ($526): 
Accounts under $50,000 — 526. 

Travelling Expenses ($82,770) 

k.. McLean, 2,518; C. DesRosiers, 7,541; Accounts under $10,000—72,711. 

Other Payments ($90,624,270) 

vlaterials, Supplies, etc. ($24,681,666): 

A and A Painters and Decorators Ltd., 83,500; A.J. Diamond, Donald Schmitt and Company, 119,901; Alexander and 
Alexander Reed Stenhouse Ltd., 68,401; Amsdell Inc., 105,081; Avant Litho Graphics Inc., 98,889; Barber-Colman of 
Canada Ltd., 56,261; Basics Office Products Inc., 57,435; Bell Canada, 60,234; Biggs and Narciso Construction Services 
Inc., 74,243; Blake Cassels and Graydon, In Trust, 57,027; Buttcon Ltd., 1,983,180; C.A. Ventin, Architect Ltd., 393,953; 
Canebsco Subscription Services Ltd., 252,497; Carswell Thomson Professional Publishing, 64,611; Computer City 
Canada T6092, 84,975; Conticom Inc., 90,210; Eljay Interiors, 163,260; Future-Tec Electrical Contractors Inc., 50,984; 
GEAC (Canada) Services Ltd., 62,985; Genest Murray DesBrisay Lamek, 69,233; Grey Rock Commercial Construction 
Ltd., 245,438; Harmony Printing Ltd., 87,706; Howarth and Smith Typesetting and Printing Ltd., 126,165; I.S.T.S. Ltd., 
55,495; Intercon Security Ltd., 70,260; International Business Machines Canada Ltd., 74,372; Jackson Eidelberg 
Architect Inc., 58,651; Lane Contracting, 441,655; MFP Technology Services Ltd., 66,152; Mantek, 73,215; Ministries: 
Management Board Secretariat, 6,523,319; Solicitor General and Correctional Services, 2,694,015; Nathanail Captioning 
Enterprises Inc., 79,048; Northern Elevator Services Ltd., 179,114; R.E.D. Technologies Inc., 63,227; Satellite 
Communications Inc., 298,569; Sci-Computer Shack, 74,212; Sentry Electric Inc., 147,893; Serca Hickeson, Division 
of Oshawa Holdings Ltd., 70,688; Silverside Government Systems Inc., 51,760; TV Ontario, 1,596,793; Thesign 
Construction Management Inc., 84,984; Tippet-Richardson Ltd., 52,463; Vanbots Construction Corp., 4,574,182; 
Woodview Cleaners Ltd., 67,050; Xerox Canada Inc., 165,430; Yustin Interiors Ltd., 343,986; Accounts under 
$50,000—3,286,784. 

Less: Recoveries from Sales and Miscellaneous Deposits ($967,820): 

Food and Beverage/Gift Shop Services, 953,842; Accounts under $50,000—13,978. 



•1 



40 PUBLIC ACCOUNTS, 1995-96 



OFFICE OF THE ASSEMBLY — Continued 

Grants, Subsidies, etc. ($166,000): 

Canadian Political Science Association, 166,000. 

Members' Indemnities and Allowances, Accommodation and Travel ($12,378,259): 
Indemnities ($5,453,333): 

73 Members at $34,374, 2,509,302; 69 Members at $7,844, 541,236; 56 Members at $42,218, 2,364,208; 1 Membcb 
$38,587. 

Additional Indemnities ($197,696): 

Leader of the Opposition — L. McLeod, 30,902; Leader of the New Democratic Party — R. Rae, 13,615; C. WildnU 
3,037; Leader of the Progressive Conservative Party — M. Harris, 5,169; Opposition House Leader — J. Brad* 
10,498; Opposition Deputy House Leader — E. Caplan, 454; F. Miclash, 4,448; Speaker — A. McLean, 11,748 ). 
Warner, 1 1 ,063; Deputy Speaker and Chair of the Committees of the Whole House — B. Johnson, 4,72 1 ; G. Mc \ 
4,825; Deputy Chairs of the Committees of the Whole House — M. Churley, 3,288; M. Harrington, 516; G. Mco, 
3,288; N. Villeneuve, 516; Chief Government Whip— D. Tumbull, 8,917; Deputy Government Whips— D. A| 
630; L. Jordan, 5,735; Government Whips— E. Doyle, 4,136; C. Haeck, 454; L. Ross, 4,136; W. Wettlaufer, 4,11 1 
Government Caucus Chair — M. Marland, 4,100; Chief Opposition Whips — E. Caplan, 6,898; S. Mahoney, "/■ 
Opposition Caucus Chair — D. Ramsay, 7,216; Opposition Whips — M. Brown, 4,448; B. Crozier, 4,448; A. Curl| 
3,263; F. Miclash, 454; Chief Progressive Conservative Party Whip — R. Runciman, 634; Progressive Conserva^ 
Caucus Chair — N. Sterling, 567; Progressive Conservative Party House Leader — E. Eves, 784; Progress i 
Conservative Party Deputy House Leader — G. Carr, 413; Progressive Conservative Party Whip — D. Tumbull, Am 
Chief New Democratic Party Whip — F. Lankin, 6,230; New Democratic Party Caucus Chair — G. Bisson, 5371 
Wildman, 4,535; New Democratic Party House Leader — D. Cooke, 7,703; New Democratic Party Deputy Hcie 
Leader — T. Silipo, 4,058; New Democratic Party Whip — D. Christopherson, 4,058. 

Chairs and Vice Chairs of Standing and Select Committees ($55,876): 

T. Amott, 3,240; T. Barrett, 3,240; J. Carroll, 3,545; E. Chudleigh, 3,216; M. Colle, 1,936; J. Cordiano, 1,964; A. Curll 
454; B. Fisher, 1,950; T. Froese, 1,950; J. Gerretsen, 1,964; S. Gilchrist, 3,240; J. Hastings, 1,950; T. Hudak, 1,9| 
R. Johnson, 1,964; F. Laughren, 3,240; M. Marland, 669; T. Martin, 1,950; G. Martiniuk, 3,263; B. Maves, 2,lfl 
D. McGuinty, 3,216; A. McLean, 403; J. Parker, 3,240; R. Patten, 3,263; B. Smith, 1,950. 






Allowance for Expenses ($1,829,058): 

73 Members at $11,529, 841,617; 69 Members at $2,631, 181,539; 56 Members at $14,160, 792,960; 1 Membeat 
$12,942. 

Leaders' Allowance ($15,917): 

M. Harris, 6,719; L. McLeod, 5,313; R. Rae, 3,515; C. Wildman, 370. 

Members' Benefits ($2,441,366): 

Payments for Canada Pension Plan, 137,973; Dental Plan, 143,891; Employer Health Tax, 127,985; Group In 
Insurance, 192,307; Long Term Income Protection, 34,309; Supplementary Health and Hospital Plan, 51,389. 

Other Benefits: Severance Pay, 1,753,512. 

Accommodation and Travel ($2,385,013): 

Members' Accommodation and Travel Expenses, 2,385,013. 

Members' Office Support ($31,248,381): 
Salaries and Wages ($18,137,550): 

Temporary Help Services ($27,327): 
Accounts under $50,000—27,327. 



PUBLIC ACCOUNTS, 1995-96 41 



OFFICE OF THE ASSEMBLY — Continued 

Payments to Other Ministries ($53,381): 
Accounts under $50,000—53,381. 

Employee Benefits ($3,107,582): 

Payments for Canada Pension Plan, 415,422; Dental Plan, 208,144; Employer Health Tax, 351,026; Group Life 
Insurance, 39,287; Long Term Income Protection, 80,249; Ontario Public Service Employees' Union Pension 
Fund/Public Service Pension Fund, 280,069; Supplementary Health and Hospital Plan, 182,497; Unemployment 
Insurance, 649,261. 

Other Benefits: Maternity/Parental/ Adoption Leave Allowances, 74,625; Severance Pay, 798,830. 

Workers' Compensation Board, 19,154. 

Payments to Other Ministries ($9,018): 
Accounts under $50,000—9,018. 

Travelling Expenses ($153,063): 

Accounts under $10,000—153,063. 

Materials, Supplies, etc. ($9,850,186): 

Arrow Communications Group, 81,979; Artistic Stationery Co. Ltd., 66,560; Avant Litho Graphics Inc., 205,918; Basics 
Office Products Inc., 315,537; Bell Canada, 874,900; Canada Post Corporation, 425,586; Coast Paper, 58,150; Del 
Charters Litho Inc., 124,041; First Avenue Clearing Corp., 201,518; Global Upholstery Company Inc., 107,816; 
Graphic Papers, A Division of Rolland Inc., 1 12,212; Gravelle Holdings Inc. O/A Harris Movers and Storage, 52,795; 
InterCity Papers Ltd., 79,931; MPH Graphics Inc., 62,774; Management Board Secretariat, 1,001,651; McAllister 
Enterprises, 58,636; Milner Graphics, 328,364; Mobility Canada, 78,784; Northbridge Corp., 72,196; OE, A Division 
of Canon Canada Inc., 52,236; Postage By Phone, 51,736; Pro- Art Graphics Ltd., 56,375; Purolator Courier Ltd., 
67,464; Renew Office Services, 125,529; Stokes International, 89,370; Thistle Printing Ltd., 193,958; Unique 
Envelope Inc., 57,563; Xerox Canada Ltd., 195,479; Accounts under $50,000 — 4,651,128. 

Iraunittees ($524,249): 
Per diem Allowances for Meeting Expenses ($116,514): 

D. Agostino, 608; T. Arnott, 1,980; J. Baird, 1,064; T. Barrett, 684; R. Bartolucci, 836; I. Bassett, 836; M. Beaubien, 304; 
G. Bisson, 1,216; D. Boushy, 1,368; M. Boyd, 1,216; J. Bradley, 228; J. Brown, 1,672; M. Brown, 1,702; E. Caplan, 
2,584; G. Can, 1,824; J. Carroll, 2,566; A. Castrilli, 1,444; D. Christopherson, 1,368; E. Chudleigh, 1,672; M. 
Churley, 912; J. Cleary, 1,292; T. Clement, 2,204; M. Colle, 988; S. Conway, 874; D. Cooke, 1,672; J. Cordiano, 
722; B. Crozier, 1,596; A. Curling, 868; C. Defaria, 988; E. Doyle, 1,368; D. Duncan, 380; J. Ecker, 1,596; B. Fisher, 
912; D. Ford, 1,406; G. Fox, 912; T. Froese, 988; D. Gait, 1,064; J. Gerretsen, 2,052; S. Gilchrist, 1,816; B. 
Grandmaitre, 532; M. Gravelle, 380; B. Grimmett, 684; G. Guzzo, 1,216; H. Hampton, 380; E. Hardeman, 2,356; 
J. Hastings, 1,216; P. Hoy, 532; T. Hudak, 1,330; H. Johns, 3,344; B. Johnson, 380; R. Johnson, 1,672; M. Kells, 
1,216; F. Klees, 1,216; P. Kormos, 228; M. Kwinter, 1,140; J.-M. Lalonde, 912; F. Lankin, 2,508; G. Leadston, 
1,976; R. Marchese, 1,444; M. Marland, 1,444; S. Martel, 418; T. Martin, 1,064; G. Martiniuk, 1,836; B. Maves, 
1,596; D. McGuinty, 880; F. Miclash, 2,204; G. Morin, 988; J. Munro, 76; B. Murdoch, 1,064; D. Newman, 304; J. 
O'Toole, 1,444; J. Ouellette, 760; J. Parker, 1,430; R. Patten, 76; T. Pettit, 380; G. Phillips, 2,432; G. Pouliot, 1,292; 
P. Preston, 1,140; S. Pupatello, 76; D. Ramsay, 1,444; D. Rollins, 1,216; L. Ross, 1,064; R. Sampson, 2,204; M. 
Sergio, 684; F. Sheehan, 684; T. Silipo, 1,520; T. Skarica, 684; B. Smith, 912; J. Spina, 1,368; G. Stewart, 1,140; J. 
Tascona, 1,672; D. Tilson, 608; D. Turnbull, 152; B. Vankoughnet, 608; W. Wettlaufer, 1,482; C. Wildman, 912; 
B. Wood, 532; L. Wood, 532; T. Young, 1,748. 

Travelling Expenses (Members of Provincial Parliament) ($181,506): 

D. Agostino, 398; T. Arnott, 3,637; J. Baird, 2,373; T. Barrett, 464; R. Bartolucci, 1,602; I. Bassett, 297; M. Beaubien, 
108; G. Bisson, 2,559; D. Boushy, 1,209; M. Boyd, 2,219; J. Bradley, 177; J. Brown, 2,270; M. Brown, 3,049; E. 



42 PUBLIC ACCOUNTS, 1995-96 



OFFICE OF THE ASSEMBLY — Continued 

Caplan, 3,426; G. Can, 2,215; J. Carroll, 3,832; A. Castrilli, 2,230; D. Christopherson, 4,050; E. Chudleigh, 2,$k; 
M. Churley, 324; J. Cleary, 1,465; T. Clement, 5,347; M. Colle, 320; S. Conway, 900; D. Cooke, 1,800; J. Cordis f 
237; A. Curling, 270; C. Defaria, 525; E. Doyle, 2,604; D. Duncan, 1,722; J. Ecker, 3,317; B. Fisher, 1,690J. 
Flaherty, 29; D. Ford, 2,084; G. Fox, 525; T. Froese, 879; D. Gait, 1,236; J. Gerretsen, 4,045; S. Gilchrist, 1,980}. 
Grandmaitre, 1,526; M. Gravelle, 3,870; G. Guzzo, 3,385; H. Hampton, 27; E. Hardeman, 3,666; J. Hastings, 4'* 
P. Hoy, 1,217; T. Hudak, 2,652; H. Johns, 5,417; B. Johnson, 705; R. Johnson, 3,527; M. Kells, 432; F. Klees, 3,Cfc 
P. Kormos, 81; M. Kwinter, 405; J.-M. Lalonde, 2,379; F. Lankin, 3,816; G. Leadston, 3,262; R. Marchese, 2,t)\ 
M Marland, 2,796; S. Martel, 81; T. Martin, 3,387; G. Martiniuk, 2,615; B. Maves, 2,800; D. McGuinty, 1,7321 
McLean, 133; F. Miclash, 6,867; G. Morin, 1,585; J. Munro, 27; B. Murdoch, 1,493; D. Newman, 143; J. O'Toi:, 
2,454; J. Ouellette, 1,339; J. Parker, 2,362; R. Patten, 293; T. Pettit, 382; G. Phillips, 4,031; G. Pouliot, 1,738!'. 
Preston, 786; S. Pupatello, 27; D. Ramsay, 3,928; D. Rollins, 948; L. Ross, 769; R. Sampson., 4,005; M. Sergio, 49$ 
F. Sheehan, 267; T. Silipo, 2,034; T. Skarica, 501; B. Smith, 1,403; J. Spina, 2,051; G. Stewart, 2,042; J. Tasc<«, 
2,865; D. Tilson, 436; D. Tumbull, 1,076; B. Vankoughnet, 216; W. Wettlaufer, 2,606; C. Wildman, 2,304; B. Wet 
66; L. Wood, 665; T. Young, 2,906. 

Travelling Expenses (Non Members) ($95,966): 
Accounts under $10,000—95,966. 

Materials, Supplies, etc. ($130,263): 
Accounts under $50,000 — 130,263. 

(Note: Total Expenditures Above of ($524,249), Restated by Committee: 

Standing Committee on Administration of Justice, 88310; Standing Committee on Estimates, 22,379; Standing Commi e 
on Finance and Economic Affairs, 88,820; Standing Committee on General Government, 171,480; Stand g 
Committee on Government Agencies, 22,299; Standing Committee on the Legislative Assembly, 29,165; Stand g 
Committee on the Ombudsman, 9,129; Standing Committee on Public Accounts, 21,975; Standing Committee n 
Regulations and Private Bills, 550; Standing Committee on Resources Development, 69,325; Standing Comrnip 
on Social Development, 817.) 

Caucus Support ($10,784,022): 

Salaries and Wages ($6,079,903): 

Payments to Other Ministries ($14,540): 
Accounts under $50,000—14,540. 

Employee Benefits ($1 ,097,526): 

Payments for Canada Pension Plan, 122,61 4; Dental Plan, 63,696; Employer Health Tax, 87,905; Group Life Insurai ;. 
14,947; Long Term Income Protection, 31,336; Ontario Public Service Employees' Union Pension Fund/Pul c 
Service Pension Fund, 105,238; Supplementary Health and Hospital Plan, 56,545; Unemployment Insurai :, 
195,943. 

Other Benefits: Maternity/Parental/ Adoption Leave Allowances, 19,731; Severance Pay, 379,800. 

Workers' Compensation Board, 4,134. 

Payments to Other Ministries ($15,637): 
Accounts under $50,000—15,637. 

Travelling Expenses ($157,297): 

M. Harris, 869; L. McLeod, 1,987; R. Rae, 2,871; C. Wildman, 332; Accounts under $10,000—151,238. 

Materials, Supplies, etc. ($3,449,296): 



PUBLIC ACCOUNTS, 1995-96 43 



OFFICE OF THE ASSEMBLY — Continued 

Caley and Wray, Barristers and Solicitors, 105,000; Coast Paper, 95,874; Donegan Consulting, 75,959; Elm Street 
Appland Inc., 77,677; Goldfarb Consultants, 89,900; Guthrie Data Services, 52,407; Insight Canada Research, 
373,902; Management Board Secretariat, 106,013; Monitus Digital Communications Corp., 107,500; Xerox Canada 
Ltd., 113,663; Accounts under $50,000—2,251,401. 

)mmission on Election Finances ($1,206,782): 
Salaries and Wages ($627,836): 

Temporary Help Services ($10,186): 
Accounts under $50,000—10,186. 

Employee Benefits ($89,702): 

Payments for. Canada Pension Plan, 8,773; Dental Plan, 5,718; Employer Health Tax, 11,779; Group Life Insurance, 
1,415; Long Term Income Protection, 2,980; Ontario Public Service Employees' Union Pension Fund/Public Service 
Pension Fund, 10,641; Supplementary Health and Hospital Plan, 5,178; Unemployment Insurance, 18,101. 

Other Benefits: Maternity/Parental/ Adoption Leave Allowances, 4,097; Severance Pay, 21,020. 

Travelling Expenses ($6,983): 

J. Murray, 1,095; Accounts under $10,000—5,888. 

Materials, Supplies, etc. ($482,261): 

LML-70338, 93,286; Accounts under $50,000 — 444,003. 

I 

Less: Miscellaneous Recoveries ($55,028): 

Accounts under $50,000—55,028. 

i 

(formation and Privacy Commissioner ($7,424,041): 
Salaries and Wages ($5,322,992): 

Temporary Help Services ($3,049): 
Accounts under $50,000—3,049. 

Employee Benefits ($894,276): 

Payments for Canada Pension Plan, 86,386; Dental Plan, 49,295; Employer Health Tax, 104,91 1; Group Life Insurance, 
14,694; Long Term Income Protection, 30,477; Ontario Public Service Employees' Union Pension Fund/Public 
Service Pension Fund, 120,691; Supplementary Health and Hospital Plan, 44,242; Unemployment Insurance, 
155,874. 

Other Benefits: Maternity/Parental/ Adoption Leave Allowances, 38,180; Severance Pay, 246,471. 

Workers' Compensation Board, 3,055. 

Travelling Expenses ($18,729): 

T. Wright, 6,289; Accounts under $10,000—12,440. 

Materials, Supplies, etc. ($1,188,044): 

Charon Systems Inc., 107,459; Krugarand Corporation, 451,257; Accounts under $50,000 — 629,328. 

jffice of the Integrity Commissioner ($251,494): 
Salaries and Wages ($88,239). 

Employee Benefits (8,329): 

Payments for Canada Pension Plan, 1,510; Dental Plan, 319; Employer Health Tax, 1,671; Group Life Insurance, 168; 



44 PUBLIC ACCOUNTS, 1995-96 



OFFICE OF THE ASSEMBLY — Concluded 

Long Term Income Protection, 354; Ontario Public Service Employees' Union Pension Fund/Public Service Pen; >n 
Fund, 1,261; Supplementary Health and Hospital Plan, 236; Unemployment Insurance, 2,810. 

Travelling Expenses ($1,124): 

G.T. Evans, 542; Accounts under $10,000—582. 

Materials, Supplies, etc. ($153,802): 

G.T. Evans, 129,185; Accounts under $50,000—24,617. 

Environmental Commissioner ($1,959,376): 
Salaries and Wages ($1,030,035): 

Temporary Help Services ($36,000): 
Accounts under $50,000—36,000. 

Employee Benefits ($104,836): 

Payments for: Canada Pension Plan, 18,249; Dental Plan, 6,755; Employer Health Tax, 19,083; Group Life Insurae, 
1,937; Long Term Income Protection, 4,837; Ontario Public Service Employees' Union Pension Fund/Public Sera 
Pension Fund, 16,401; Supplementary Health and Hospital Plan, 6,033; Unemployment Insurance, 31,541. 

Travelling Expenses ($19,972): 

E. Ligeti, 7,736; Accounts under $10,000—12,236. 
Materials, Supplies, etc. ($804,533): 

Management Board Secretariat, 130,250; Resource Futures International, 81,652; Accounts under $50,000 — 592,6.. 

Total Other Payments 90,624,; 

Statutory ($6,273,180) 
Contributions To The Legislative Assembly Retirement Allowances Account ($2,050,971) 

Payment to the account 2,050, 1 

Election Expense Subsidies, The Election Finances Act ($4,222,209) 
Election Expense Subsidies Payments 4,222, >9 



Summary of Expenditure 

Voted 

Salaries and Wages 17,429,572 

Employee Benefits 2,453,700 

Travelling Expenses 82,770 

Other Payments 90,624,270 

110,590,312 
Statutory 6,273,180 

Total Expenditure, Office of the Assembly $116,863,492 



PUBLIC ACCOUNTS, 1995-96 45 

MINISTRY OF THE ATTORNEY GENERAL 

Hon. Charles Harnick, Minister 
Hon. Marion Boyd, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($326,084,677) 

emporary Help Services ($7,004,422): 

Accountemps, 217,706; Adia Canada Ltd., 106,967; Centrex Human Resources Centre, 199,741; Creative Personnel Inc., 
126,914; Drake Office Overload, 1 16,364; Dunhill Temporary Systems of London Ltd., 90,347; Ecco Staffing Services Inc., 
96,467; Eleanor Michael Personnel Inc., 193,836; Enfad Associates Inc., 50,535; GoTemp, 2,877,621; Goodwill Industries 
of Toronto, 51,168; Keith Bagg Temporary Services Ltd., 99,840; Kelly Temporary Services Ltd., 367,495; Kent Legal, 
1 17,967; Legal Personnel Consultants Inc., 100,774; Olsten Services Ltd., 51,206; PD Bureau England, 575,526; The People 
Bank, 698,296; Profile Personnel Consultants, 132,063; Today's Temporary, 141,094; Accounts under $50,000—592,495. 

ayments to Other Ministries/ Agencies ($635,1 16): 

Community and Social Services, 84,887; Health, 87,137; Management Board Secretariat, 137,766; Solicitor General and 
Correctional Services, 53,375; Accounts under $50,000 — 271,951. 

Employee Benefits ($55,196,477) 

ayments for Canada Pension Plan, 5,231,770; Dental Plan, 2,766,897; Employer Health Tax, 6,238,052; Group Life Insurance, 
988,973; Long Term Income Protection, 3,619,099; Provincial Judges' Pension Fund, 12,358,000; Ontario Public Service 
Employees' Union Pension Fund/Public Service Pension Fund, 6,383,776; Supplementary Health and Hospital Plan, 
2,873,232; Unemployment Insurance, 7,836,399. 

>ther Benefits: Attendance Gratuities, 180,196; Death Benefits, 27,273; Early Retirement Incentive, 15,433; 
Maternity/Parental/ Adoption Leave Allowances, 1,906,439; Severance Pay, 3,283,400; Miscellaneous Benefits, 11,077. 

/orkers' Compensation Board, 727,090. 

ayments to Other Ministries/ Agencies ($904,049): 
Accounts under $50,000—904,049. 

jss: Recoveries from Other Ministries ($154,678): 
Accounts under $50,000 — (154,678). 

Travelling Expenses ($5,983,405) 

on. C. Harnick, 1,881; Hon. M. Boyd, 379; D. Tilson, 284; D. Winninger, 125; L. Taman, 10,820; J.W. Albert, 21,019; C.B. 
Allott, 17,028; D.B. Andrews, 11,133; F.M. Armstrong, 11,197; D. Baig, 15,199; R.N. Beaudoin, 14,634; P.T. Bishop, 12,518; 
D.M Boyuk, 10,835; W.H. Brownell, 10,624; MG. Button, 10,172; R.E. Carr, 10,434; L. Cayen, 10,789; K.A. Clapp, 14,457; 
RX). Clarke, 15,862; M Clement, 39,263; G.E. Cloutier, 34,587; J. Collins, 16,922; A.P. Courjaud, 30,927; P. Daub, 27,023; 
D.A. Ebbs, 22,494; J.D. Evans, 34,878; T.E. Fitzgerald, 18,706; R.N. Foumier, 29,243; A. Franks, 12,245; D.G. Fraser, 
13,268; D.L. Fuller, 18,002; B.C. Gagnier,l 1,485; L.L. Gauthier, 10,344; G.N. Glaude, 24,421; P.S. Glowacki, 30,021; A. 
Godin, 1 1,308; PL. Guenette, 14,813; T. Hall, 17,966; W.N. Hepburn, 10,258; R.G.E. Hunter, 19,341; P. Isaacs, 12,308; L.S. 
Johnson, 14,142; G.R. Jones, 37,103; M. Kelly, 11,266; G.R. Kunnas, 12,232; R. Lajoie, 13,639; M. Lambert, 20,052; G.S. 
Lapkin, 19,720; B.F. Lee, 27,377; J.S. Lee, 13,257; B.W. Lennox, 20,731; R.M.Le Sarge, 21,886; S.B. Linden, 22,498; J. 
Little, 20,375; R.S. Mackenzie, 11,096; W.G. Mahaffy, 10,264; R.G. Masse, 12,746; A.A. Mazurski, 20,774; G.E. Michel, 
12,246; J.Mideo, 12,613; I. Mitchell, 12,171; R.N. Morris, 10,200; R.J. Muir, 10,542; DJ. Nadeau, 16,767; J.J. Oreskovich, 






46 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF THE ATTORNEY GENERAL — Continued 

12,154; C. Pappas, 12,527; M.A. Pasloski, 10,652; D.W. Phillips, 14,051; M.S. Phillips, 11,804; M.C. Ray, 15,297 
Raymond, 13,878; L.D. Rossi, 16,416?F.A. Sargent, 10,464; I.D. Scott, 14,532; J.A.D. Seaton, 14,602; B. Sinai, 16,059 
Strachan, 11,933; R.J. Walneck, 17,782; R.A. Young, 10,883; Accounts under $10,000 — 4,737,461. 

Other Payments ($374,228,444) 

Materials, Supplies, etc. ($95,027,354): 

ADR Chambers Inc., 146,490; P.C. Abinakle, 80,360; Alternative Computer Training for the Disabled, 77,886; Apj 
Consulting Inc., 70,346; Artistic Stationery Co. Ltd., 146,847; Asset Computer Personnel Ltd., 197,314; Associate 
Psychiatry, 150,014; E.A. Atchison, 65,925; Aurora Network Technologies Inc., 93,719; Babbco Office Services L 
103,427; Bassett Laudi Partners Inc., 93,080; Bell Canada, 1,235,927; Bell Information Systems, 281,324; Bla 
McMurtry Stapells, 63,966; C. Blondell, 56,026; Bronson Painting and Contracting, 157,052; Jonathan Brunet, 51,2 
Butterworths and Co. (Canada) Ltd., 496,218; Canada Law Book Inc., 1,408,1 15; Canada Post Corporation, 1,279,4 
Canadian Bar Association, 72,482; Canadian Corps Commissionaires, 1,719,793; G.E. Carter, 59,671; C.B. Construe) 
Reg'd., 99,320; Claremont Graphics, 87,363; Cole Business Furniture, 84,284; Compugen Systems Ltd., 322,7 
Computer Partners International, 558,106; Compuware Corporation Canada, 71,073; The Coopers and Lybr 
Consulting, 55,206; S.D. Cork, 67,208; H.A. Dale, 77,453; Dale Intermediaries Ltd., 690,086; Data Business For 
617,640; Datafile, 103,157; Datalist, 99,772; David Fan and Associates, 103,563; B.T. Davies, 89,625; Dejon 
Armoured Transport Inc., 84,176; Der Graphics Inc., 97,800; T.F. Dietrich, 51,470; M. Di Ruggiero, 51,000; DMRGr 
Inc., 169,214; Dockstader and Dockstader, 73,979; DRH Consulting Services, 70,240; Durham Regional Police Serv 
65,271; EDS Canada, 81,000; Ed-Way Contractors Ltd., 62,297; Elisabeth Bruyere Health Or., 193,154; Equifax Can 
Inc., 122,363; Ernst and Young Inc., 255,935; Fasken Campbell Godfrey, 55,599; J.M. Ferron, 76,244; C.E. Finer*!) 
59,946; M.S. Fitzpatrick, 50,650; AJ. Fuller, 60,842; H. Garfield, 57,607; G.E. Capital Canada Leasing Inc., 339,ll 
Georgian Bay Telephone Systems Ltd., 110,151; Goodman Phillips Vineberg, 57,521; Grand and Toy Ltd., 778,3| 
Granville Arbitrators Ltd., 51,700; Greenspan Humphery, 67,459; GSI International Consulting Group, 144,015; (I 
and TM Consulting Ltd., 86,825; Harcourts Ltd., 181,946; C.E. Hart, 140,155; Harts Upholstered Products Co. LL} 
122,627; Hewlett Packard (CDA) Ltd., 61,447; Hinkson Reporting Services Inc., 79,224; Dr. SJ. Hucker, 62,21 
Hutchinson Smiley Ltd, 72,401; IAS Informed Approach Systems Inc., 159,030; D.R. Inch, 50,764; G.F. Inrig, 53,81 
Intercity Papers Ltd, 50,453; ISM Information Systems Management Corp., 87,785; J and A Media Services, 152,8.; 
J.B. Rolland Papers Ltd., 170,422; C. Johnston, 67,776; Johnston Smith International, 127,347; J.S. Systems L n 
107,100; Kavassalis and Associates Barrister's and Solicitors, 53,636; Ken Lewis Group Inc., 70,990; Keshill Consultg 
Associates Inc., 72,450; Kinwood Audio Visual Inc., 147,122; Knoll North America Corp., 105,221; Kodak Canada L., 
565,508; Konica Business Machines, 64,851; Kromar Printing Ltd., 223,046; Lancaster Datamark Canada Inc., 63,4 i; 
Landseaair, 80,098; Lanier Canada Inc., 51,174; Lapel Consulting Inc., 85,102; Law Society of Upper Canada, 1,934,1 >; 
F.K. Leahey, 101,475; London Family Court Clinic, 91,207; London Police Service, 72,297; D. Lowry, 61,815; JL 
Madden, 55,441; Maracle Press Ltd., 68,351, S.M. McBride, 89,234; J.D. McCamus, 79,107; McMaster Universe, 
128,573; Media Buying Services Ltd., 674,094; AX. Meen, 50,336; Memorex Telex Inc., 154,333; Metro Envelope L„ 
77,434; Metropolitan Toronto Police, 317,372; MFP Technology Services Ltd., 1,636,383; MH Media Monitoring L., 
54,021; Microtec Computer Systems Inc., 57,915; Ministries: Finance, 650,716; Management Board Secretary 
18,730,106; Natural Resources, 166,314; Solicitor General and Correctional Services, 392,168; Transportation, 151,4'; 
Milner Graphics, 236,31 1; Mobility Canada, 147,144; Moore Business Forms and Systems Ltd., 567,865; Moyer id 
Associates, 118,630; National Computers and Professional Inc., 145,836; Network Solutions, 120,193; Okison L., 
203,952; Olivetti Systems and Networks Canada Ltd., 146,878; Ontario Transcripts Ltd., 71,220; Onyx Computers ]L 
68,029; Oracle Corporation Canada Inc., 88,050; J.D. Ord, 69,959; Ottawa Police Force, 55,163; Parent Carr, 79,2#; 
PBSC Computer Training Centres, 90,426; Phoenix Information Systems Ltd., 342,390; Pitney Bowes, 326,81 1; Poste 
By Phone, 296,488; The Printing Corporation Inc., 96,251; The Printing House Ltd., 69,681; Purolator Courier Lu 
401,162; QL Systems Ltd., 52,008; R.L. Radley, 62,715; Regional Envelope Products Inc., 73,910; The RegioJ 
Municipality of Peel, 60,068; W.V. Reid, 55,745; Remtron Office Systems Ltd., 62,991; H.A. Rice, 50,652; Wl 
Richards, 90,502; Richlore Construction Ltd, 214,616; Rogers Cantel Inc., 88,367; Ronen Systems Ltd., 66,584; Rosede 
Livery Ltd., 74,089; R.P. Graphics Group, 172,577; Sanborg Computer Consulting Inc., 95,177; Savin Canada Ii.. 
575,975; Scott Capital Group Inc., 122,692; H.F. Sedgwick, 57,607; Sensyst Inc., 62,765; SHL Computer Innovation 
53,117; Sofia Merkoulovitch Associates, 82,605; M. Speyer, 56,495; R.F. Stephenson, 51,403; P.D. Stem, 60,563; Sws 



PUBLIC ACCOUNTS, 1995-96 47 



MINISTRY OF THE ATTORNEY GENERAL — Continued 

Print and Graphics Ltd, 81,576; Systems Business Forms Ltd., 274,399; Telia Inc., 69,978; Tenet Computer Group Inc., 
427,104; The Mediation Centre of Simcoe County Inc., 84,560; Thomson Canada Ltd., 1,968,124; Thunder Bay Business 
Systems, 52,904; Tippet-Richardson Ltd., 55,988; Tory Tory Deslauriers and Binnington, 378,799; Toshiba of Canada 
Ltd., 123,463; Total Office Systems, 201,641; Unique Envelope Inc., 74,048; Peter Van Den Bergh, 56,364; VGL 
Consulting, 74,700; Walsten Air Service Ltd, 467,353; Waterloo Regional Police Force, 65,126; Xebec Imaging Services 
Inc., 349,274; Xerox Canada Ltd., 131,213; 24 Hour Toner Service, 58,183; 4 Office Automation Ltd., 739,132; Accounts 
under $50,000—39,476,743. 

>yal Commissions ($757,837): 
Administration ($103,774): 

Assist with the administration and support of Royal Commissions and Judicial Inquiries. 

Salaries and Wages ($94,023): 

Accounts under $50,000—94,023. 

Other Payments ($9,751): 

Accounts under $50,000 — 9,751. 

Houlden Records Review ($740): 

The expenditures are for storage fees for the documents from the Houlden Inquiry which are required to be held in storage 
for five years. 

Other Payments ($740): 

Accounts under $50,000—740. 

'Stemic Racism in the Ontario Criminal Justice System ($653,323): 
The Commission on Systemic Racism in the Ontario Criminal Justice System was created in response to the Stephen Lewis 
report to inquire into, to report, and to make recommendations with respect to systemic racism and the extent of its impact 
on the Ontario criminal justice system. 

Salaries and Wages ($167,546): 

Acounts under $50,000 — 167,546. 

Employee Benefits ($12,406): 

Payments re: Canada Pension Plan, Group Life Insurance, Unemployment Insurance — 12,406. 

Travelling Expenses ($35,008): 

E. Ratushny, 20,753; M.C. Tarn, 14,044; Accounts under $10,000—211. 

Other Payments ($438,363): 

M Gittens, 84,146; Management Board Secretariat, 50,499; Milner Graphics, 86,725; Torn' Williams, 73,182; Accounts 
under $50,000—143,811. 

rants, Subsidies, etc. ($315,752,469): 
Contribution to Legal Aid Fund, Law Society of Upper Canada ($286,679,1 14): 
Legal Aid Fund, Law Society of Upper Canada, 286,895,300. 

Less: Recoveries from Other Ministries ($216,186): 
Office Responsible for Women's Issues, 216,186. 

Compensation to Victims of Crime ($18,509,839): 

Sundry Persons in accordance with the Law Enforcement Compensation Act 18,509,839. 



48 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF THE ATTORNEY GENERAL — Continued 

Native Court Worker Program ($1 ,464,178): 

Ontario Federation of Indian Friendship, 1,261,952; Accounts under $120,000 — 202,226. 

Aboriginal Justice Projects, 238,051. 

Supervised Access Pilot Project, 978,492. 

Special Projects ($712,914): 

London Family Court Clinic Inc., 140,000; Metropolitan Toronto Special Committee on Child Abuse, 140,000; 
Accounts under $120,000 — 432,914. 

Victims of Abuse in Provincial Institutions, 6,747,120. 

Accounts under $120,000 — 422,761 . 



srd 



Less: Recoveries from Other Ministries/ Agencies re: Seconded Common Legal Services and Civil Law Office ($37,309,2 
Agriculture, Food and Rural Affairs, 951,896; Community and Social Services, 2,123,656; Consumer and Commerc 1 
Relations, 2,550,501; Culture, Tourism and Recreation, 1,209,708; Development Assignments, 75,000; Econor: 
Development and Trade, 1,184,034; Education and Training, 1,130,672; Environment and Energy, 3,593,487; Finan , 
2,616,440; Gaming Control Commission, 364,592; Health, 2,361,978; Housing, 2,685,927; Labour, 3,289,3); 
Management Board Secretariat, 2,440,311; Municipal Affairs, 1,175,594; Natural Resources, 1,597,471; Northti 
Development and Mines, 434,640; Ontario Energy Board, 197,648; Ontario Insurance Commission, 1,119,575; Onta) 
Municipal Board, 121,465; Ontario Native Affairs Secretariat, 566,264; Pension Commission, 726,877; Solicitor Gene 1 
and Correctional Services, 1,282,019; Transportation, 1,669,128; Accounts under $50,000—1,840,980. 

Total Other Payments $374,228/1 

Statutory ($4,922,368) 

Minister's Salary ($30,003) 



, 



Hon. C. Hamick June 26, 1995 to March 31, 1996 22, 

Hon. M. Boyd April 1, 1995 to June 25, 1995 7,C) 

Parliamentary Assistant's Salary ($7,775) 

D. Tilson July 12, 1995 to March 31, 1996 6,(5 

D. Winninger April 1, 1995 to June 25, 1995 1,C 



The Proceedings Against the Crown Act ($3,230,250) 

Robert and Lucille Mailloux, 102,205; National Hard Chrome Plating Co. Ltd., 2301 10 Investments Ltd. and Stephen C. Wai, 
58,421; Regina vs Trudel, 153,958; Mar Dive Corporation and Atlantic Western Ltd., 165,000; Edward F. Belton, 95,0i ; 
Bravo Tours Ltd., 90,000; Hamilton, City of, 80,265; Ian Alleslev, 130,970; Joanne Dieleman et al, 53,341; Myriam Feinw 
51,750; Canadian National Railway, Northern Wood Preservers and Abitibi - Price Inc., 91,226; Anita Shilton, 72,1 17; Duj; 
and Jennie Coville, 175,000; Simon Khawli, 123,259; Frederick G. Suter, 50,200; Extra-Ordinary Expenses for the Bernan 
Trial re: change in venue, 870,183; Accounts under $50,000—867,355. 

Payments under the Ministry of Treasury and Economics Act ($1,182,900) 

Sundry Payments 1,182,53 



PUBLIC ACCOUNTS, 1995-96 49 

MINISTRY OF THE ATTORNEY GENERAL — Concluded 
Allowances to General Division Judges ($471,440) 

allowances under $50,000 — 471,440. 

Summary of Expenditure 

| Voted 

Salaries and Wages 326,084,677 

Employee Benefits 55,196,477 

Travelling Expenses 5,983,405 

Other Payments 374,228,444 

761,493,003 
Statutory 4,922,368 

Total Expenditure, Ministry of the Attorney General $766,415,371 



PUBLIC ACCOUNTS, 1995-96 51 

CABINET OFFICE 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($5,755,937) 

Temporary Help Services ($224,665): 

Keith Bagg Staffing Resources Inc., 75,574; Management Board Secretariat, 140,536; Accounts under $50,000 — 8,555. 



'ayments to Other Ministries ($316,917): 

Finance, 64,540; Management Board Secretariat, 79,081; Accounts under $50,000—173,296. 

jess: Recoveries from Other Ministries ($264,850): 

Management Board Secretariat, 162,009; Accounts under $50,000 — 102,841. 

Employee Benefits ($1,645,127) 

'ayments for: Canada Pension Plan, 77,964; Employer Health Tax, 95,377; Ontario Public Service Employees' Union Pension 
Fund/Public Service Pension Fund, 263,593; Unemployment Insurance, 144,177; Accounts under $50,000 — 180,710. 

)ther Benefits: Severance Pay, 799,866; Accounts under $50,000—57,049. 

Vorkers' Compensation Board, 337. 

ayments to Other Ministries ($73,303): 
Accounts under $50,000—73,303. 

-ess: Recoveries from Other Ministries ($47,249): 
Accounts under $50,000-^47,249. 

Travelling Expenses ($28,858) 

I. Burak, 2,334; D. Agnew, 67; Accounts under $10,000 — 26,457. 

Other Payments ($2,828,300) 

vlaterials, Supplies, etc. ($2,828,300): 

Burstein Jeffery Inc., 107,941; Carr-Gordon Limited, 55,700; Desktop Publishing and Design, 306,986; Accounts under 
$50,000—1,241,566. 

Payments to Other Ministries ($1,130,760): 

Management Board Secretariat, 1,006,199; Accounts under $50,000 — 124,561. 

Less: Recoveries from Other Ministries ($14,653): 
Accounts under $50,000—14,653. 

Total Other Payments 2,828,300 



52 



PUBLIC ACCOUNTS, 1995-96 



CABINET OFFICE — Concluded 

Summary of Expenditure 

Voted 

Salaries and Wages 

Employee Benefits 

Travelling Expenses 

Other Payments 

Total Expenditure, Cabinet Office 



5,755,937 

1,645,127 

28,858 

2,828,300 

$10,258,222 



PUBLIC ACCOUNTS, 1995-96 53 



OFFICE OF THE CHIEF ELECTION OFFICER 

Warren R. Bailie, Chief Election Officer 
DETAILS OF EXPENDITURE 

Voted 
Salaries and Wages ($811,275) 
Employee Benefits ($119,977) 
ayments for: Accounts under $50,000 — 91,858. 

ther Benefits: Maternity/Parental/ Adoption Leave Allowances, 11,381; Severance Pay, 16,738. 

Statutory - The Election Act ($42,587,562) 
Temporary Help Services ($712,979) 
[anagement Board Secretariat, 442,307; Staff Plus, 63,537; Accounts under $50,000 — 207,135. 

Travelling Expenses ($11,856) 



ccounts under $10,000— 1 1,856. 



Other Payments ($8,054,988) 



laterials, Supplies, etc. ($8,054,988): 

AES Company, 292,339; BDP Business Data Services, 85,206; Canada Post Corporation, 2,783,232; Dell Computer 
Corporation, 75,986; Genesis Media Inc., 263,943; Hexagon Computer Systems Inc., 233,742; Kuper Productions Ltd., 
87,583; Management Board Secretariat, 1,130,192; Media Buying Service Limited, 2,434,726; Metropol Security, 88,487; 
Accounts under $50,000—579,552. 

Electoral District Payments ($33,807,739) 

lgoma, 159,978; Algoma-Manitoulin, 183,115; Beaches-Woodbine, 187,564; Brampton North, 306,755; Brampton South, 
347,585; Brantford, 261,370; Brant-Haldimand, 276,328; Bruce, 260,289; Burlington South, 263,296; Cambridge, 283,093; 
Carleton, 325,535; Carleton East, 301,364; Chatham-Kent, 219,918; Cochrane North, 167,278; Cochrane South, 227,009; 
Cornwall, 219,048; Don Mills, 233,076; Dovercourt, 193,125; Downsview, 232,102; Dufferin-Peel, 284,997; Durham Centre, 
305,459; Durham East, 307,334; Durham West, 383,398; Durham- York, 340,182; Eglinton, 256,074; Elgin, 283,084; Essex- 
Kent, 245,494; Essex South, 244,771; Etobicoke-Humber, 235,469; Etobicoke-Lakeshore, 278,646; Etobicoke-Rexdale, 
224,577; Etobicoke West, 223,805; Fort William, 221,91 1; Fort York, 239,644; Frontenac-Addington, 261,506; Grey-Owen 
Sound, 324,356; Guelph, 256,405; Halton Centre, 378,736; Halton North, 227,959; Hamilton Centre, 224,932; Hamilton East, 
219,759; Hamilton Mountain, 285,642; Hamilton West, 259,149; Hastings-Peterborough, 223,938; High Park-Swansea, 
217,115; Huron, 220,005; Kenora, 216,298; Kingston and the Islands, 245,724; Kitchener, 248,840; Kitchener- Wilmot, 
293,958; Lake Nipigon, 191,822; Lambton, 216,995; Lanark-Renfrew, 358,390; Lawrence, 207,514; Leeds-Grenville, 
271,484; Lincoln, 257,376; London Centre, 261,314; London North, 318,270; London South, 306,162; Markham, 390,881; 
Middlesex, 292,033; Mississauga East, 275333; Mississauga North, 349,809; Mississauga South, 249,536; Mississauga West, 
400,255; Muskoka-Georgian Bay, 328,668; Nepean, 248,968; Niagara Falls, 21 1,944; Niagara South, 195,877; Nickel Belt, 
166,146; Nipissing, 255,556; Norfolk, 275,061; Northumberland, 283,310; Oakville South, 235,060; Oakwood, 192,241; 
Oriole, 187,049; Oshawa, 256,031; Ottawa Centre, 222,912; Ottawa East, 234,495; Ottawa-Rideau, 275,093; Ottawa South, 
195,839; Ottawa West, 248,976; Oxford, 244,085; Parkdale, 157,784; Parry Sound, 229,684; Perth, 250,048; Peterborough, 
306,750; Port Arthur, 258,871; Prescott and Russell, 429,546; Prince Edward-Lennox-South Hastings, 224,341; Quinte, 



54 PUBLIC ACCOUNTS, 1995-96 



OFFICE OF THE CHIEF ELECTION OFFICER — Concluded 

255,160; Rainy River, 170,652; Renfrew North, 265,910; Riverdale, 178,530; St. Andrew-St. Patrick, 335,018; St.Catharin, 
222,709; St. Catharines-Brock, 231,057; St. George-St. David, 247,034; Sarnia, 210,796; Sault Ste. Marie, 288,01; 
Scarborough- Agincourt, 244,278; Scarborough Centre, 221,972; Scarborough East, 244,322; Scarborough-Ellesnu[ 
221,827; Scarborough North, 291,044; Scarborough West, 231,210; Simcoe Centre, 386,399; Simcoe East, 291,040; Sime 
West, 304,922; S-D-G and East Grenville, 271,490; Sudbury, 242,334; Sudbury East, 239,288; Timiskaming, 205,21; 
Victoria-Haliburton, 291,657; Waterloo North, 321,847; Welland-Thorold, 220,075; Wellington, 281,250; Wentworth E;t, 
271,167; Wentworth North, 254,966; Willowdale, 276,617; Wilson Heights, 253,606; Windsor-Riverside, 248,478; Winds|-- 
Sandwich, 242,300; Windsor- Walkerville, 225,387; York Centre, 655,691; York East, 258,821; York Mills, 21 1,895; Ycj:- 
Mackenzie, 315,251; York South, 192,839; Yorkview, 197,049. 



Summary of Expenditure 

Voted 

Salaries and Wages 81 1,275 

Employee Benefits 119,977 

931,252 
Statutory 42,587,562 

Total Expenditure, Office of the Chief Election Officer $43,518,814 



PUBLIC ACCOUNTS, 1995-96 55 

MINISTRY OF CITIZENSHIP 

Hon. Marilyn Mushinski, Minister 
Hon. Elaine Ziemba, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($31,090,765) 

temporary Help Services ($185,770): 

Keith Bagg Temporary Services, 62,1 14; Ward Associates, 53,661; Accounts under $50,000 — 69,995. 

'ayments to Other Ministries/ Agencies ($1,149,813): 

Management Board Secretariat, 1,129,436; Accounts under $50,000 — 20,377. 

.ess: Recoveries from Other Ministries ($317,343): 

Management Board Secretariat, 185,752; Office Responsible for Women's Issues, 131,591. 

Employee Benefits ($5,613,395) 

'ayments for Canada Pension Plan, 537,672; Dental Plan, 286,670; Employer Health Tax, 583,751; Group Life Insurance, 64,414; 
Long Term Income Protection, $278,034; Ontario Public Service Employees' Union Pension Fund/Public Service Pension 
Fund, 818,972; Supplementary Health and Hospital Plan, 293,937; Unemployment Insurance, 952,450; 

Other Benefits: Matemity/Parental/Adoption Leave Allowances, 233,538; Severance Pay, 1,391,666; GO Temp Benefits, 158,623. 

Yorkers' Compensation Board, 47,410. 

'ayments to Other Ministries ($210): 
Accounts under $50,000 — 210. 

.ess: Recoveries from Other Ministries/ Agencies ($33,952): 
Accounts under $50,000—33,952. 

Travelling Expenses ($843,349 ) 

Ion. Marilyn Mushinski, 3,955; T. Clement, 1,505; N. Alboim, 4,533; M. Briks, 24,635; R. Labonte, 12,180; V. Lakhani, 10,955; 
Accounts under $10,000— 792,173. 

.ess: Recoveries from Other Ministries/ Agencies ($6,587): 
Accounts under $10,000—6,587. 

Other Payments ($23,251,738) 

Materials, Supplies, etc. ($9,012,969): 

ABCO Office Installations, 58,206; Constance Backhouse, 60,297; Beaver Foods Limited, 73,601; Bell Canada, 125,487; 
Bruce Levey Reporting Services, 84,697; Buset and Partners Barristers and Solicitors, 59,205; Canada Post Corporation, 
56,836; Dorey and Crossley Communications Ltd., 64,000; EEO Associates, 50,924; Electo Rent Corporation, 65,298; 
Elliott Stikeman Barristers and Solicitors, 142,920; Fasken Campbell Godfrey, 53,559; Financial Management and 
Systems Consulting, 50,737; Fraser and Beatty Barristers and Solicitors, 220,268; Hazell and Associates, 87,963; Knoll 
North America Corp., 52,592; MH Media Monitoring Limited, 54,219; Miller Thomson Barristers and Solicitors, 62,610; 
Ministries: Culture, Tourism and Recreation, 391,247; Management Board Secretariat, 1,663,412; Morris/Rose/Ledgett 



56 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF CITIZENSHIP — Continued 

Barristers and Solicitors, 263,659; Omnicom, 50,646; PC Etcetera, 88,036; Receiver General for Canada, 146,409; 
Sanson, 55,536; Scott and Aylen, 73,538; Shibley Righton Barristers and Solicitors, 54,347; Sightlines Productions 
85,153; Annette Snowdon, 50,513; Statistics Canada, 72,613; Tenet Computer Group Inc., 85,022; Union of Ont 
Indians, 1 13,850; Accounts under $50,000—4,403,582. 

Less: Recoveries from Other Ministries/ Agencies ($8,013): 
Accounts under $50,000 — 8,013. 

Grants, Subsidies, etc. ($14,238,769): 

Barbra Schlifer Commemorative Clinic, 243,471; Big Island First Nation, 151,704; Canadian Centre for Italian Culture z\ 
Education, 180,000; Casa Abruzzo 1994 Benevolent Corporation, 250,000; Cat Lake First Nation, 122,500; Cathc: 
Cross Cultural Services, 186,167; Chinese Information and Community Services, 204,043; Chippewas of Kettle and Stc|f 
Point Council, 165,905; Constance Lake First Nation, 272,039; Costi-iias Immigrant Services, 156,946; Couchichij 
Association for Native Social Services, 266,660; First Portuguese Canadian Cultural Centre, 418,807; Folk Arts Courjjl 
of St. Catharines, 146,063; Grassy Narrows First Nation, 138,022; Gujarat Samaj of Toronto, 300,000; Gujarati Cultul 
Society of Toronto, 375,000; Human Services of Scarborough, 140,620; Immigrant and Visible Minority Women Agailt 
Abuse, 199,376; Islamic Society of Kingston, 155,437; Korean Canadian Cultural Association of Metro Toronto, 510,2';; 
Lac Seul First Nation, 315,000; Latin American Community Centre, 164,81 1; Learning Enrichment Foundation, 217,7''; 
London Cross Cultural Learner Centre, 199,100; Ministry of Education and Training, 529,407; Nishnawbe-Aski Nati< , 
5,192,048; Norrhwood Neighbourhood Services, 124,690; Ontario Chinese Artists Association, 125,000; Ontario Chine, 
Grocery Promotion and Training Co-op, 120,000; Ontario Chinese Restaurant and Food Services, 150,000; Onta> 
Council of Agencies Serving Immigrants, 239,299; Ontario Federation of Indian Friendship Centres, 1,153,968; Ottav- 
Carleton Immigrant Services Organization, 305,5 16; Pan-Macedonian Association of Ontario Inc., 225,000; Pikangikv i 
First Nation, 122,500; Polish Immigrant and Community Services, 140,458; Portuguese Social Service Centre of Toron,, 
129,574; Rexdale Women's Centre, 187,722; St. Christopher House, 124,239; St. Stephen's Community House, 129,5( ; 
Six Nations of the Grand River, 140,200; Skills for Change, 534,611; Sudbury Multicultural/Folk Arts Associate 
150,633; Tandem Non-Profit Projects Inc., 150,000; Thunder Bay Multicultural Association, 176,072; Vedic Aryi 
Cultural Society, 400,000; Walpole Island First Nation, 700,949; Women Immigrants of London Service Resource Cent , 
910,631; Woodgreen Community Centre, 124,669; Working Women Community Centre, 120,573; Accounts unc- 
$120,000—10,628,490. 

Less: Recoveries from Other Ministries/ Agencies ($14,276,674): 

Economic Development and Trade, 12,733,515; Management Board Secretariat, 318,638; Office Responsible for . 
Women's Issues, 1,224,521. 

Total Other Payments $23,251,7! 



PUBLIC ACCOUNTS, 1995-96 57 



MINISTRY OF CITIZENSHIP — Concluded 

Statutory ($41,045) 

Minister's Salary ($30,003) 

lion. M. Mushinski June 26, 1995 to March 31, 1996 22,953 

lion. E. Ziemba April 1, 1995 to June 25, 1995 7,050 

Parliamentary Assistants' Salaries ($11,042) 

. Clement July 12, 1995 to March 31, 1996 6,686 

Carter April 1, 1995 to June 25, 1995 2,178 

). Fletcher April 1, 1995 to June 25, 1995 2,178 

Summary of Expenditure 

Voted 

Salaries and Wages 31,090,765 

Employee Benefits 5,613,395 

Travelling Expenses 843,349 

Other Payments 23,251,738 

60,799,247 
Statutory 41,045 

Total Expenditure, Ministry of Citizenship $60,840,292 



PUBLIC ACCOUNTS, 1995-96 59 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES 

Hon. David H. Tsubouchi, Minister 
Hon. Tony Silipo, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($373,191,566) 

emporary Help Services ($4,211,695): 

Bradson Personnel Services, 148,360; Kelly Temporary Services, 53,963; Management Board Secretariat, 2,714,891 
Manpower Temporary Services, 142,283; Metropolitan Toronto, Municipality of, 104,644; Olsten Staffing Services, 52,318 
Personnel By Elsie, 67,526; Toronto Hospital Postgraduate Payroll Association, 173,395; University of Waterloo, 87,890 
Accounts under $50,000 — 666,425. 

i^ess: Recoveries from Other Ministries ($36,631): 
Accounts under $50,000—36,631. 

Employee Benefits ($66,623,895) 

'ayments for Canada Pension Plan, 7,580,782; Dental Plan, 4,541,431; Employer Health Tax, 7,469,582; Group Life Insurance, 
743371; Long Term Income Protection, 4,671,431; Ontario Public Service Employees' Union Pension Fund/Public Service 
Pension Fund, 8,237,410; Supplementary Health and Hospital Plan, 5,081,838; Unemployment Insurance, 13,815,736. 

i)ther Benefits: Attendance Gratuities, 394,146; Death Benefits, 46,576; Early Retirement Incentive, 91,333; 
Maternity/Parental/ Adoption Leave Allowances, 2,426,129; Severance Pay, 6,240,809. 

Workers' Compensation Board, 5,500,194. 

'ayments to Other Ministries ($27,391): 
Accounts under $50,000—27,391. 

-ess: Recoveries from Other Ministries ($244,264): 
Accounts under $50,000—244,264. 

Travelling Expenses ($5,299,640) 

Son. DM. Tsubouchi, 2,735; Hon. T. Silipo, 2,080; J. Ecker, 5,264; S.D. Lang, 7,432; R. Proctor, 1,597; D.G. Aquin, 10,420; J.K. 
Barnard, 10,200; L. Bellavance, 11,817; J. Bouwmeester, 10,800; S.Braun, 10,148; W.R. Cerniuk, 14,550; M.D. Cillis, 18,958; 
R. Cormier, 13,079; LJ. Cote, 12,981; DJ. Csabak, 15,807; S.L. Cunningham, 16,423; L.Y. Degazio, 10,539; G.E. Doyle, 
12,571; D.K. Durkot, 19,103; C. Dussault, 12,935; G. Erickson, 12,831; J.J. Fitzpatrick, 16,343; E. Goss, 25,546; A.V. 
Guillemette, 17,31 1; GF. Hayward, 10,647; Rev. R.G. Hebert, 10,055; K. Hopkins, 10,666; K.L. Jewitt, 27,602; B.L. Johnson, 
11,914; F.P. Koch, 15,370; S.M. Kosowick, 15,974; DJ. Lafranier, 44,901; P. Lalonde, 13,603; L. Lamarche, 13,663; CD. 
Lees, 17,732; D.B. Low, 20,739; J.G. Manarin, 13,172; G.F. Marks, 15,871; M. Matteo, 17,216; P. McBain, 10,837; D. 
Niffeler, 13,988; P. Noble, 10,588; D. Porto, 13,471; W.R. Poser, 11,748; A. Prasuhn, 11,780; J.F. Rabeau, 15,021; L.A. 
Richie, 10,048; MJA. Seymour, 14,688; A. Sikkema, 17,644; I. Singh, 15,694; M. Snowden, 14,443; W. Szydlowski, 10,608; 
B. Therrien, 17,270; T.W. White, 51,502; N. Wu, 1 1,016; J. Yahn, 16,547; P. Zacharias, 1 1,287; K. Zehr, 15,184; D. Zuccato, 
16,854; Accounts under $10,000 — 4,438,827. 

Other Payments ($8,474,786,565) 

Materials, Supplies, etc. ($95,146,349): 



60 PUBLIC ACCOUNTS, 1995-96 



-" 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

AT and T Capital Canada Inc., 437,575; Abbott Laboratories Ltd., 83,693; Adult Occupational Centre Canteen, 123,1 
Alexander Consulting Group Ltd., 64,348; Amwin Computer Consulting, 80,343; Arthur Chrysler Plymouth Ltd., 70,6' 
Ault Foods Ltd., 720,968; 

B.S.C. Technologies, 79,436; Beaver Foods Ltd., 79,991; Bell Canada, 1,940,723; Dr. J. Blachford, 67,629; Dr. h 
Bracaleni, 65,923; Burgess Wholesale Ltd., 328,476; Bums International Security Services Ltd., 206,840; 

Cambridge Towel Corp., 62,075; Canada Post Corp., 1,073,301; Canadian Corps of Commissionaires, 700,175; Can 
73,264; Dr. R. A. Carson, 114,880; Cascades Dismed Inc., 270,516; Centra Gas Ontario Inc., 543,232; Chef Foo 
80,41 1; Cheyenne Software Inc., 68,599; Claremont Graphic, 55,719; Dr. Christopher Paul Cole, 61,279; Commerc 
and Industrial Moving Services Inc., 446,810; Computer Associates Canada Ltd., 193,1 10; Consumers Gas Co., 475,8 
Coopers and Lybrand Consulting Group, 92,487; Corrigan Instrumentation Ltd., 58,320; 

Dale Intermediaries Ltd., 284,141; Data Business Forms, 96,618; Datafile, 223,806; Delcomp Consulting, 86,754; Deny Fo< 
Ltd., 370,711; Digital Equipment of Canada Ltd., 294,950; Diversey Wyandotte Inc., 75,951; Diversified Busin 
Communications Ltd., 56,645; Diversified Communications, 64,812; Drechsel Business Interiors, 68,488; Driftwci 
Distributors, 71,103; Drug Trading Company Ltd., 230,482; Dynasoft, 55,250; 

E.R.F. Consultants, 84,091; Ecolab Ltd., 69,412; Esso Petroleum Canada, 86,681; Etobicoke Hydro, 111,979; Euro-D, 
74,377; 

Finlay Greenwood Inc., 66,61 1; 

GFS Canada Inc., 426,1 17; GH. Wood and Wyant Inc., 59,100; General Motors of Canada Ltd., 121,224; George Courey | 
53,234; Dr. Arnold Goldberg, 59,179; Dr. B. Goldberg, 51,377; Grand and Toy Ltd., 327,985; 

HJ. Reis International Ltd., 51,832; S. Haennel, 66,084; Hammerson Properties Inc., 83,071; Dr. N. L. Harris, 55,388; ! 
Upholstered Products Co., 342,868; Health Vision Corp., 110,170; Hickeson-Langs Supply Co., 1,240,463; Hospital Fell 
Services-Ontario Inc., 631,213; 



i 






I Serve Inc., 72,688; 

J and D Systems Inc., 92,881; J. Quattrocchi and Company Ltd., 88,962; J.B. Rolland Papers Ltd., 84,884; Joyce Furniture Ii 
108,720; 

Kawartha Hospital Linen Services, 182,496; The Knoll Group, 1,721,423; Kodak Canada Inc., 146,749; 

LBMS Inc., 76,735; Lancaster Business Forms Canada, 260,040; Dr. J. R. Leitch, 65,939; Lipson's Stores Ltd., 52,4c, 
Llewellyn Security, 102,375; London Employee Assistance Consortium, 50,765; London Hospital Linen Service, 265,2 ; 

MFP Technology Services Ltd., 9,720,889; Manner Penner Inc., 199,909; McGrath Cartage Smiths Falls Ltd., 66,924; Md 
Johnson Canada, 55,401; Meatland Noack and Hanmer Ltd., 141,789; Mediascan Canada Inc., 50,713; Richard Me, 
95,413; Mid Ontario Disposal, 64,375; Milner Graphics, 306,322; Ministries: Attorney General, 2,171,029; Heal, 
6,618,864; Labour, 65,436; Management Board Secretariat, 18,455,521; Solicitor General and Correctional Servic, 
228,656; Mobility Canada, 134,626; Montcalm Meats Inc., 53,504; 

Norfield Business Systems, 67,372; Norstan Canada Inc., 61 ,540; Northern Telephone Ltd., 83,480; Notre Dame of St Agat , 
50,143; 

Oakville Hydro-Electric Commission, 148,018; Olympia and York Properties Ltd., 124,451; Ontario Association of Interval a 1 
Transition Houses, 65,620; Ontario Clean Water Agency, 131,930; Ontario Hydro Electrical Inspection Office, 1,143,8-, 



PUBLIC ACCOUNTS, 1995-96 61 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Ontario Municipal Social Services Association, 242,600; Ontario Realty Corp., 1,993,153; Orillia, City of, 212,178; Orillia 
Water, Light and Power Commission, 397,926; 

Personal Computer Etcetera, 68,996; Dr. Gillian M. Peterson, 68,032; Petro Canada, 107,500; Pitney Bowes, 323,657; Postage 
By Phone, 172,550; The Printing Corporation Inc., 92,1 14; Procter and Gamble Co. of Canada Ltd., 51,126; Proctor and 
Redfem Ltd., 137,575; Public Utilities Commission of London, 140,800; Purolator Courier Corp., 231,845; 

Queen's University, 118,884; 

Recognition Canada Inc., 52,755; Rose Technology Group Ltd., 252,923; 

SHL Computer Innovations, 7,835,278; Savin Canada Inc., 595,456; Serca Marsh, 79,993; Shell Canada Products Ltd., 419,344; 
Smiths Falls Water Commission, 75,478; H. Sohn, 5 1 ,678; Sprint Computer Services Canada Ltd., 62,23 1 ; Catherine Steele, 
209,228; Stewart Wholesale Co. Ltd., 113,205; Strano Foods Ltd., 65,406; Stream International Canada Ltd., 66,458; 
Summit Food Distributors Inc., 102,052; 

Thistletown Psychiatric Associates, 206,089; Thomas C. Cheetham, 150,503; Trent Drug Wholesale, 76,884; Trow Consulting 
Engineers Ltd., 60,000; 

Union Gas Ltd, 593,593; Unique Envelope Inc., 77,934; University of Toronto, 59,958; University of Western Ontario, 468,5 12; 

Victoria Hospital Corp., 107,785; Visual Systems Development Corp., 54,704; 

Westbume Central Supply., 63,235; Woodstock General Hospital Trust, 67,307; Woodstock Public Utility Commission, 84,982; 

Xerox Canada Inc., 306,287; Accounts under $50,000—19,877,988. 

\ rants, Subsidies, etc. ($8,379,640,216): 

Adults' and Childrens' Services ($8,379,640,216): 
Program Administration Services ($439,030): 

Policy and Program Demonstration Projects ($233,530): 

University of Toronto, 150,230; Accounts under $120,000—83,300. 

Named Grants ($205,500): 

Accounts under $ 1 20,000—205 ,500. 

Income Maintenance ($6,304,858,981): 

Provincial Allowances and Benefits ($3,381,460,587): 

Canadian Hearing Society, 176,518; Ministries: Attorney General, 5,099,781; Health, 8,997,366; Olsten 
Healthcare, 182,676; Ontario Dental Association, 73,164,500; Ontario Housing Corp., 7,413,547; Accounts 
under $120,000—3,286,426,199. 

Municipal Allowances and Benefits ($2,602,523,036): 

Alderville First Nations, 197,965; Algoma, District of, Social and Family Services, 9,445,737; Algonquin Golden 
Lake First Nation, 215,622; Alice and Fraser, Township of, 208,848; Anishinawbe of Wauzhushk Onigum, 
377,959; Arnprior, Town of, 1,071,953; Asphodel, Township of, 708,548; Attawapiskat First Nation, 
1,870,573; 

Barrie, City of, 1 1,445,090; Batchewana Indian Band, 270,937; Bearskin Lake First Nation, 232,328; Beausoleil 
First Nation, 1,034,436; Belmont and Methuen, Township of, 806,005; Big Grassy First Nation, 207,950; 
Brant County, 16,089,671; Brockville, City of, 6,593,850; Bromley, Township of, 157,699; Bruce, County 
of, 7,044,821; Brunswick House Band, 207,844; Burleigh and Anstruther, Townships of, 216,060; 



62 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Carnarvon, Township of, 170,934; Cat Lake First Nation, 418,616; Cavan, Township of, 260,835; Chatham, (L 
of, 8,059,999; Chippewas of Kettle and Stony Point, 760,251; Chippewas of Nawash First Nation, 611,< 
Chippewas of Rama First Nation, 585,964; Chippewas of Samia Indian Band, 626,565; Chippewa i 
Saugeen, 567,071; Chippewas of The Thames First Nation, 758,287; Cobalt, Town of, 217,474; Cob< 
Village of, 129,832; Cochrane District Welfare Administration Board, 3,390,715; Constance Lake F| 
Nation, 476,896; Cornwall, City of, 18,751,296; Curve Lake First Nation, 512,071; 

Dalles Reserve # 38, 153,220; Deep River, Town of, 434,951; Deer Lake First Nation, 1,095,446; Do 
Township of, 259,962; Dryden, Town of, 466,170; Dufferin, County of, 4,919,504; Dummer, Township 
457,312; Durham, Regional Municipality of, 77,688,695; 

I 

Eabametoong First Nation, 1,406,033; Ear Falls, Township of, 323,665; Elgin, County of, 3,469,178; Englet^ 
Town of, 341,578; Ennismore, Township of, 361,061; Essex, County of, 10,071,504; 

Fort Albany First Nation, 849,492; Fort Severn First Nation, 317,699; 

Gananoque, Separated Town of, 1,044,657; Geraldton, Town of, 694,774; Grassy Narrows First Nation, i 
803,141; Grey, County of, 11,202,281; Gull Bay Indian Band, 367,184; 



Hagarty and Richards, Township of, 207,764; Haileybury, Town of, 526,220; Haldimand-Norfolk, Regi<| 
Municipality of, 11,375,028; Haliburton, County of, 4,541,296; Halton, Regional Municipality of, 1 8,989,: ( 
Hamilton-Wentworth, Regional Municipality of, 117,726,666; Harvey, Township of, 640,212; Hastiiji 
County of, 36,602,357; Havelock, Village of, 756,717; Henvey Inlet First Nation, 173,500; Hiawatha I ft 
Nation, 129,351; Hinchinbrooke, Township of, 245,685; Horton, Township of, 229,262; Huron, Count) i 
3,590,404; 

Ignace, Township of, 214,883; Iskatewizaagegan #39 Independent First Nation, 249,083; 

Jaffray and Melick, Township of, 189,212; 

Kasabonika Lake First Nation, 612,311; Kashechewan First Nation, 1,922,320; Keewatin, Town of, 123,*!; 
Keewaywin First Nation, 595,231; Kennebec, Township of, 161,163; Kenora, Town of, 1,988,073; Kena, 
Unorganized District of, 1,181,667; Kent, County of, 13,268,189; Kingfisher Lake First Nation, 145,;1; 
Kingston, City of, 27,023,500; Kingston, Township of, 5,313,930; Kirkland Lake, Town of, 1,579,15; 
Kirkland Lake, Unorganized District of, 625,436; 

Lac Seul First Nation, 686,184; Lakefield, Village of, 332,973; Lambton, County of, 20,173,579; Lanark, Coity 
of, 9,970,468; Latchford, Town of, 130,871; Leeds and Grenville, United Counties of, 7,737,369; Lennox id 
Addington, County of, 6,885,802; Little Current, Town of, 213,248; London, City of, 98,662,736; Lon;ic 
#58 Indian Band, 285,620; Loughborough, Township of, 365,101; 

Manitouwadge, Township of, 299,735; Marathon, Township of, 364,51 1; Marten Falls First Nation #65, 224.J9; 
McGarry, Township of, 283,843; McNab, Township of, 401,455; Metropolitan Toronto, Municipalitjtf, 
938,860,311; Middlesex, County of, 6,608,277; Millbrook, Village of, 147,714; Ministries: He;h, 
2,072,060; Municipal Affairs, 3,046,668; Mishkeegogamang First Nation, 623,339; Mississaugas of rw 
Credit First Nation, 232,749; Mohawks of Bay of Quinte, 609,371; Moose Factory First Nation, 1,406/3; 
Moravian of the Thames Indian Band-Delaware, 418,533; Munsee-Delaware Nation Muncey of Thar s, 
191,733; Muskoka, District Municipality of, 8,682,460; 

Naicatchewenin First Nation, 121,305; New Liskeard, Town of, 152,352; Niagara, Regional Municipalitwf. 
79,522,901; Nipissing, District Social Services Board of, 4,483,649; Nipissing First Nation, 550,028; N ft 
Bay, City of, 7,768,919; North Bay, Unorganized District of, 2,560,557; North Caribou Lake First Natn, 



PUBLIC ACCOUNTS, 1995-96 63 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

292,765; North Spirit Lake First Nation, 173,077; Northumberland, County of, 9,486,652; Northwest Angle 
#33 First Nation, 146,526; Norwood, ViUage of, 632,028; 

Ojibways of Couchiching Band, 267,884; Ojibways of Dokis Indian Band, 240,500; Ojibways of Fort William 
Indian Band, 743,687; Ojibways of Garden River Band, 304,344; Ojibways of Mississauga Indian Band, 
279,477; Ojibways of Onegaming, 442,413; Ojibways of Pic River First Nation, 281,751; Ojibways of 
Serpent River Indian Band, 230,918; Ojibways of Shawanaga Indian Band, 169,1 15; Olden, Township of, 
144,704; Ontario Municipal Social Services Association, 1,531,533; Ontario Native Welfare Administrators 
Association, 682,356; Onyota'Aka, 1,349,203; Oso, Township of, 234,452; Otonabee, Township of, 484,198; 
Ottawa-Carleton, Regional Municipality of, 274,056,121; Oxford, County of, 12,640,515; 

Parry Sound, District of, 7,892,932; Peel, Regional Municipality of, 88,893,066; Pembroke, City of, 2,040,479; 
Perm, County of, 689,949; Petawawa, Township of, 292,873; Petawawa, Village of, 458,063; Peterborough, 
City of, 23,359,761; Pic Mobert Indian Band, 277,948; Pickle Lake, Township of, 171,779; Pikangikum 
Band, 2,300,484; Pittsburgh, Township of, 533,499; Poplar Hill First Nation, 702,141; Portland, Township 
of, 285,705; Prescott and Russell, United Counties of, 15,857,556; Prescott, Town of, 1,027,630; Prince 
Edward, County of, 3,294,344; 

Rainy River, District of, 1,652,819; Red Lake, Township of, 515,474; Red Rock Band, 156,257; Renfrew, Town 
of, 1,069,850; Rocky Bay First Nation, 661,423; Rolph/Buchanan/Wylie and McKay, Township of, 216,397; 
Ross, Township of, 308,305; 

Sachigo Lake First Nation, 139,490; Sagamok Anishnawbek, 610,528; St. Mary's, Town of, 226,946; St Thomas, 
City of, 6,135,610; Sandy Lake First Nation, 2,355,899; Sault Ste. Marie, City of, 25,011,057; Sault Ste. 
Marie, Unorganized District of, 3,304,705; Schreiber, Township of, 157,659; Sheguiandah Indian Band, 
122,857; Shoal Lake #40 First Nation, 218,218; Shuniah, Municipality of, 155,583; Simcoe, County of, 
30,160,996; Sioux Lookout, Town of, 412,300; Six Nations Indian Reserve, 3,192,910; Smith, Township of, 
928,937; Soldiers' Aid Commission of Ontario, 157,300; Stormont, Dundas and Glengarry, United Counties 
of, 8,196,217; Storrington, Township of, 240,051; Stratford, City of, 2,394,630; Sudbury, District of, 
49,757,659; Sudbury, Unorganized District of, 1,213,118; 

Thunder Bay, City of, 19,346,955; Thunder Bay, Unorganized District of, 2,481,325; Timmins, City of, 
10,048,770; Timmins, Unorganized District of, 3,639,587; 

Victoria, County of, 1 1,547,129; 

Wabaseemoong Independent Nation, 908,144; Wahgoshig Indian Band, 178,817; Walpole Island First Nation, 
1,732,840; Wapekeka Band, 326,614; Wasauksing First Nation, 437,170; Washagamis Bay First Nation, 
157,486; Waterloo, Regional Municipality of, 72,338,134; Wellington, County of, 18,380,922; West Bay 
Band of Manitoulin Island, 550,127; Westmeath, Township of, 144,892; Whitefish Bay First Nation #32, 
329,761; Whitefish Lake Indian Reserve, 143,505; Whitefish River First Nation, 219,668; Wikwemikong 
Unceded Indian Reserve, 972,018; Windsor, City of, 37,586,298; Wunnumin Lake First Nation, 267,613; 

York, Regional Municipality of, 58,620,079; Accounts under $120,000—102,163,952. 

Ontario Drug Benefit Plan ($320,857,955): 

Payments to the Ministry of Health in respect of: Provincial Allowances and Benefits, 224,167,817; Municipal 
Allowances and Benefits, 96,690,138. 

Named Grants ($9,400): 

Accounts under $120,000—9,400. 



64 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Broader Public Sector-Other Grants ($8,003): 
Accounts under $120,000—8,003. 

Adult Social Services ($164,599,155): 

Community Counselling and Support Services ($44,028,320): • 

Addiction Services (Hastings and Prince Edward County House) Inc., 294,058; All Saints Church Commun 
Centre, 234,825; Alpha House Inc., 292,793; Anglican Houses, 459,865; 

Brampton Multicultural Community Centre Inc., 125,300; The Brock Cottage, 425,142; Buena Vista on I 
Rideau, 245,698; 

Canadian Deaf Blind and Rubella Association, 662,002; Canadian Hearing Society, 1,283,284; Canadian Natioi 
Institute for the Blind, 773,918; Centre de sante communautaire de Niagara, 156,900; Le centre de sant£ 
services communautaires, Hamilton, Inc., 131,600; Centre medico social communautaire, 363,1 12; Char 
House (Windsor), 239,873; Cheshire Homes Foundation of Canada Inc., 550,434; Clarissa Manor Id 
149306; Cornwall and Area Substance Abuse Treatment Centre, 279,407; Crossroads Centre Inc., 340,7' 

Dawn House Women's Shelter (Kingston) Inc., 153,248; Destiny Manor Inc., 188,136; Dixon Hall, 207 ,9( 
Ecuhome Corp., 1,097,476; Elizabeth Fry Society of Kingston, 205,777; Empathy House of Recove 
231,052; 

Friendship House-Centre d'accueil, 288,432; 

Good Shepherd Centre-Hamilton Grace House Inc., 209,218; Group Home for Deaf-Blind Persons (Brantfoi 
Inc., 811,600; 

Halfway House North Bay Inc., 355,365; Halton, Regional Municipality of, 215,500; Hamilton-Wentwor 
Regional Municipality of, 405,000; Harambee Centres Canada, 313,519; Homes First Society, 700,4* 
Hostel Services (Durham Region) Inc., 124,303; House of Friendship of Kitchener 387,455; 

Incorporated Synod of the Diocese of Ottawa, 550,638; Independent Living Residences for Deaf -Blind, 726,45 
Inter-Cultural Neighbourhood Social Services, 131,400; 

John Howard Society of Durham Region, 172,614; 

Kashadaying Residence Inc., 121,352; Kenora District Del Art Manor, 135,069; Kingston Home Base Non-Pro 
Housing Inc., 505,183; 

Lakeshore Area Multi-Service Project Inc., 120,983; Leamington District Memorial Hospital, 185,375; Londc 
City of, 431,367; Lutheran Community Care Centre of Thunder Bay, 133,333; 

MacKay Manor Inc., 165,890; Maison Fraternite, 350,606; Metropolitan Toronto, Municipality of, 3,690,12 
Mission Services of London, 238,175; 

Ne-Chee Friendship Centre, 245,282; North Frontenac Community Services Corp., 208,180; 

Ontario Federation of Indian Friendship Centres, 143,856; Open Door Concept Welland Inc., 120,389; Optio 
Bytown Non-Profit Housing Corp., 236,807; Ottawa-Carleton, Regional Municipality of, 777,312; 

Pedahbun Lodge, 184,256; Peel, Regional Municipality of, 381,400; Phoenix Rising Non-Profit Homes In 
194,828; 



PUBLIC ACCOUNTS, 1995-96 65 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Rockhaven Halfway House, 244,008; 

St Matthew's House, 173,1 12; St. Michael's Halfway Homes, 421,669; Salvation Army Canada East, 2,959,379; 
Sault Ste. Marie Alcohol Recovery Home Inc., 269,646; Schoolhouse Playcare Centre of Lakehead Inc., 
125,000; Serenity House Inc., 295,597; Shepherds of Good Hope, 217,524; Simcoe/Muskoka/Parry Sound 
District Halfway House, 276,562; Street Haven at the Crossroads, 321,642; 

Toronto Christian Resource Centre, 157,831; Transition House, 300,091; Turning Point Inc., 195,994; Turning 
Point Youth Services, 203,817; 

Union of Ontario Indians, 141,952; 

Wayside House of Hamilton, 258,200; Wayside House of St. Catharines, 228,228; Wesley Urban Ministries, 
306,000; Windsor, City of, 141,912; Woodgreen Community Centre, 303,815; 

Y.W.C.A. of Canada, 362,405; Yonge Street Mission, 125,515; York Community Services, 183,180; York, 
Regional Municipality of, 170,175; Youth Habilitation (Quinte) Inc., 357,963; 

3 C's Reintroduction Centre, 245,000; Accounts under $120,000—11,988,467. 

Employment Services and Supports ($48,405,940): 

Alternative Computer Training for the Disabled, 172,200; Amity Goodwill Industries, 1,290,778; Association for 
Handicapped Adults, 745,800; 

BALANCE (Blind Adults Learning about Normal Community Environment), 370,036; Betacom Rhespec 
Technical Services, 139,160; Bob Rumball Centre for the Deaf, 382,698; 

COSTI-Iias Immigrant Services, 203,027; Cambrian College of Applied Arts and Technology, 195,412; 
Cambridge Employment Options, 265,21 1; Canadian Hearing Society, 2,355,401; Canadian Mental Health 
Association, 255,693; Canadian National Institute for the Blind, 3,701,003; Canadian Paraplegic Association, 
327,652; Central Marketing Services, 239,094; Chedoke-McMaster Hospitals, 147,371; Chisholm 
Educational Centre Inc., 152,243; Community Sheltered Workshops, 295,187; Corbrook/Scarbrook 
Enterprises, 1,331,813; 

Doncaster Medical Portage Place, 138,324; 

Frontier Computing, 226,679; 

Gallaudet Bookstore, 828,468; George Brown College of Applied Arts and Technology, 258,731; Goodwill 
Industries of Toronto, 3,129,815; Goodwill Industries of Windsor Inc., 479,089; Grey, County of, 122,765; 

Harmony Centre Skills Unlimited, 187,322; 

Jewish Vocational Service of Metropolitan Toronto, 1,295,869; 

Kingston, City of, 167,605; Kingston General Hospital, 149,975; 

Lacroix Scher Consultants, 128,756; Line 1000 Placement Services, 126,311; London Goodwill Industries 
Association, 1,311,243; 

Meta Vocational Services Inc., 219,768; Metropolitan Toronto Association for Community Living, 536,726; 
Metropolitan Toronto, Municipality of, 398,145; Mission Services of Hamilton Inc., 399,340; Motion 



66 PUBLIC ACCOUNTS, 1995-96 



r 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Specialties, 144,573; 

Northern Lights, 277,421; 

Ontario Federation for the Cerebral Palsied, 441,483; Ontario March of Dimes, 5,437,779; Ottawa-Carleti 
Regional Municipality of, 801,501; 

Peel Career Assessment Services, 284,100; Peterborough, City of, 135,646; 

Ricon Canada Inc., 163,002; Rochester Institute of Technology, 641,088; 

St. Clair College of Applied Arts and Technology, 156,924; Salvation Army Canada East, 892,893; San 
Goodwill Industries Inc., 313,603; Sault Community Information and Career Centre Inc., 158,747; J 
Nations Special Services for Special People, 211,902; 

Therapy Supplies and Rental Ltd, 135,348; Tillsonburg and District Association for Community Living, 208,9( 
Torchlight Services, 258,623; Toronto Rehabilitation Centre, 160,612; Toronto Transit Commissk 
342,227; 

University of Waterloo, 132,022; 

Windsor, City of, 283,056; Accounts under $120,000—14,149,775. 

Named Grants ($34,000): 

Accounts under $120,000—34,000. 

Violence Against Women ($66,691,871): 

Abrigo (Portuguese Family Resource Centre), 313,908; Alternatives for Women In Prince Edward Coun 
131,949; Anduhyaun Inc., 568,157; Anselma House, 430,633; Assaulted Women's Helpline, 479,64 
Atenlos Native Women's Services, 357,790; Atikokan Crisis Centre, 511 ,700; Avoca Foundation, 464,65 

Baldwin House, 387,793; Barbra Schlifer Commemorative Clinic, 149,375; Beendigen Inc., 471,478; Bemad© 
McCann House for Women Inc., 410,499; Black River, Township of, 279,458; 

Catholic Community Service in Durham, 147,285; Catholic Family Services of Hamilton- Wentworth, 136,4C 
Catholic Family Services of Ottawa-Carleton, 163,893; Catholic Family Services of Peel-Dufferin, 273,09 
Catholic Family Services ofToronto, 418,515; Catulpa-Tamarac, 255,881; Le centre de sant6 communautai 
de Niagara, 141,100; Centre Hastings Safe Family Environment Project Inc., 129,877; Centre for Spani 
Speaking Peoples, 129,404; Chapleau, Homepayne Algoma District Women in Crisis Inc., 322,42 
Chatham-Kent Women's Centre Inc., 667,778; Children's Aid Society (C.A.S.) of: Oxford County, 185,45 
Chinese Family Life Services, 146,755; Collingwood Crisis Centre, 345,611; Community Counselling 
Nipissing, 205,209; Community Justice Initiatives of Waterloo Region, 143,757; Community Resource Cent 
of Goulboum, Kanata and West Carleton, 206,823; Counselling and Human Relations Institute, 270,73 
Crisis Centre North Bay, 304,843; Crisis Homes Inc., 706,600; 

Design for a New Tomorrow, 273,900; Durham, Regional Municipality of, 407,789; 

Eabametoong First Nation, 198,925; Education Wife Assault, 135,306; Elliot Lake Family Life Centre, 125,72 
Elliot Lake Women's Group Inc., 355,001; Emily Stowe Shelter for Women, 318,923; Ernestine's Womer 
Shelter, 327,002; 

Family and Credit Counselling Services York, 177,533; Family Counselling and Support Services 



PUBLIC ACCOUNTS, 1995-96 67 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Guelph- Wellington, 126,203; Family Counselling Centre of Brant Inc., 142,800; Family Crisis Shelter 
(Cambridge), 283,356; Family Services Association of Metropolitan Toronto, 544,649; Family Services 
Centre of Ottawa-Carleton, 238,489; Family Services Centre of Sault Ste. Marie and District, 247,230; Family 
Services of HamiltonAVentworth Inc., 328,208; Family Services of Peel, 312,734; Family Transition Place, 
561,348; 

Geraldton, Town of, 293,300; Gloucester Centre for Community Resource, 225,410; Good Shepherd 
Centre-Hamilton, 390,400; Greek Orthodox Diocese of Toronto (Canada), 188,900; Green Haven Shelter for 
Women, 384,160; Guelph- Wellington Women In Crisis, 429,055; 

Haldimand-Norfolk Women's Shelter, 532,448; Halton Family Services, 245,894; Halton Women's Place, 
479,165; Hamilton- Wentworth Chapter of Native Women Inc., 190,834; Hamilton-Wentworth, Regional 
Municipality of, 689,156; Hiatus House Windsor, 1,004,940; Homeward Family Shelter, 380,571; Hoshizaki 
House and Dryden District Crisis Shelter, 341,200; Huronia Transition Homes Inc., 467,453; 

Immigrant and Visible Minority Women Against Abuse, 238,337; Ingamo Family Home (Woodstock) Inc., 
140,607; Interim Place, 611,982; Interval House of Hamilton-Wentworth, 355,613; Interval House of 
Ottawa-Carleton, 395,998; Interval House Toronto, 341,548; 

Lanark County Interval House, 435,933; Leeds/Grenville Interval House, 386,687; 

Jewish Family and Child Service of Metropolitan Toronto, 138,400; 

Kapuskaping, Town of, 257,1 18; Kenora Family Resource Centre, 536,400; Kingston Community Counselling 
Centre, 163,205; Kingston Interval House, 363,923; 

Lake Superior-Northshore Family Resource Centre, 290,400; Lennox and Addington Interval House, 362,955; 
London Battered Women's Advocacy Centre, 296,095; London, City of, 608,003; 

Maggie's Resource Centre for Women, 137,918; Maison d'amitie Inc., 353,151; Maison Interlude House Inc., 
418,448; Manitoulin Haven House Inc., 365,757; Mattawa, Town of, 127,050; Metropolitan Toronto, 
Municipality of, 6,607,587; Mission Services of Hamilton Inc., 229,300; La montee d'elle centre de ressource 
pour violence familiale Stormont, Dundas et Glengarry Inc., 338,605; Moosonee Development Area Board, 
313,062; Muskoka Women's Advocacy Group, 351,567; 

Naomi's Family Resource Centre, 351,912; Nelson House of Ottawa-Carleton, 388,281; New Starts for Women 
Inc., 361,689; Niagara, Regional Municipality of, 478,051; Niagara Women In Crisis, 247,900; Nipissing 
First Nation, 293,1 12; Nipissing Transition House, 366,434; North York Women's Shelter, 324,296; Nova 
Vita Women's Shelter Inc., 474,416; 

Ojibways of Mississauga Indian Band, 225,274; Ottawa-Carleton, Regional Municipality of, 1,625,580; 

Parry Sound, District of, 293,019; Pavilion Family Resource Centre, 336,286; Peel, Regional Municipality of, 
527,022; People In Transition (Alliston) Inc., 402,603; Perth County Transition Home for Women Inc., 
398,627; Phoenix Stage 2 Housing of Huron County, 127,763; 

Riverdale Immigrant Women's Centre, 153,1 13; 

S.O.S. Femmes, 167,851; St Matthew's Harmony House, 146,354; Salvation Army Canada East, 183,650; Sedna 
Women's Shelter and Support Services Inc., 556,702; Le service familial de Sudbury, 208,919; Six Nations 
Indian Reserve, 410,900; Social Service Bureau Sarnia/ Lambton Inc., 142,139; South and Metcalfe 
Non-Profit Housing Corp., 120,302; Sudbury, District of, 312,878; Survival Through Friendship House of 



68 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Huron County Inc., 406,079; 

Three Oaks Foundation, 390,310; Thunder Bay, City of, 216,457; Thunder Bay Family and Credit Counselli 
Agency, 328,696; 

Victim Services of Peel, 230,367; Victoria County Women's Resource Services, 725,097; Violence Agah 
Women Services Elgin County, 470,069; 

Waterloo, Regional Municipality of, 452,333; Wellington, County of, 189,296; West Nipissing Association; 
Community Living, 305,268; Women and Children's Crisis Centre in Barrie, 565,945; Women In Cri 
Algoma Inc., 765,343; Women In Crisis Northumberland County, 532,152; Women In Cri 
Sioux-Hudson-North, 412,557; Women In Transition, 491,488; Women's Centre (Grey-Bruce) Inc., 627,2; 
Women's Community House (Semja) Inc., 861,657; Women's Emergency Centre (Woodstock) Inc., 438,2' 
Women's Habitat, 660,898; Women's Hostels Inc. (Nellie's), 539,910; Women's House of Bruce Coun 
350,507; Women's Interval Home of Samia-Lambton, Inc., 613,512; Women's Place (St Catharines a 
District) Inc., 419,800; Women's Place- Welland District, 362,600; Women's Rural Resources Centre 
Strathroy and Area, 356,812; Women's Shelter of Georgina Inc., 338,572; Woodgreen Red Door Fam 
Shelter, 285,506; 

Y.W.C.A. of Canada, 2,727,147; Yellow Brick House, 614,198; York, Regional Municipality of, 328,6f 
Accounts under $120,000 — 4,287,967. 

Broader Public Sector-Other Grants ($962,742): 

Incorporated Synod of the Diocese of Ottawa, 1 46, 1 90; Accounts under $ 1 20,000 — 8 1 6,552. 

Aboriginal Healing and Wellness Strategy ($6,976,282): 

Association of Iroquois and Allied Indians, 625,832; Barrie Native Advisory Circle, 587,660; Chippewas 
Nawash First Nations, 261,657; Grand Council Treaty #3, 1,159,534; Mamaweswen, The North Shore Tril 
Council, 745,778; Manotsaywin Nanotoojig Inc., 257,879; Metis Nation of Ontario, 333,898; Mohawk Coun 
of Akwesasne, 773,645; Nishnawbe-Aski Nation, 2,179,270; Ontario Federation of Indian Friendship Centr 
2,066,847; Ontario Metis Aboriginal Association, 261,417; Pwi-Di-Goo-Zing Ne-Yaa-Zhing, 154,315; 
Nations Indian Reserve, 351,325; Six Nations of Grand River, 351,356; Temagami Indian Band, 300,065; Uni 
of Ontario Indians 2,270,866; Accounts under $120,000—1,637,771. 

Less: Recoveries from Other Ministries ($7,342,833): 

Ministries of: Health, 6,764,154; Office Responsible for Women's Issues, 477,024; Accounts unc 
$120,000—101,655. 

Adult Social Services Recoveries ($2,500,000): 

Ontario Training and Adjustment Board, 2,500,000. 

Children's Services ($1,215,355,791): 

Community Support Services ($19,683,492): 

Adventure Place, 176,624; Association of Agencies for Treatment and Development, 184,435; CM. Hinc 
Treatment Centre, 354,660; Central Toronto Youth Services, 483,052; Chiefs of Ontario Inc., 205,9: 
Children's Aid Society (C.A.S.) of District of Rainy River, 160,300; Children's Mental Health Servk 
(Sudbury), 127,873; Children's Services Council of Windsor-Essex County, 132,201; Children's Servk 
Council (Durham) Inc., 309,298; Chippewas of Nawash First Nation, 306,902; Chippewas of Saugeen Indi 
Band #28-29, 124,658; Community Services Coordinating and Advisory Group York Region, 123,6' 
Dellcrest Children's Centre, 753,994; Equipe psycho-sociale pour enfants et adolescents francophones 
Stormont, Dundas et Glengarry, 602,500; Etobicoke Board of Education, 510,000; Family and Child Servk 
of Guelph and Wellington, 51 1,077; Geneva Centre for Autism Communications and Language Disorde 



PUBLIC ACCOUNTS, 1995-96 69 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

264,023; George Hull Centre for Children and Families, 198,127; Ginoogaming First Nation, 146,097; 
Harbour Youth Services ofThunder Bay, 267,200; Kerry's Place Corp., 294,566; Kina Gbezhgomi Child and 
Family Services, 1,427,009; Kunuwanimano Child and Family Services, 1,137,165; Long Lake #58 First 
Nation, 145,195; Lutherwood, 223,937; Network North, 393,300; Niagara Community Services Council, 
196,101; Nog-Da-Win-Da-Min Family and Community Services, 1,827,895; North Kingston Community 
Health Centre, 700,000; North of Superior Mental Health Program, 466,000; Ojibways of Shawanaga Indian 
Band, 182,180; Ontario Federation of Indian Friendship Centres, 151,930; Ontario Social Development 
Council, 1,000,000; Patricia Centre for Children and Youth, 122,148; Payukotayno James and Hudson Bay 
Family Services, 290,172; Regent Park Community Health Centre, 701,589; Salvation Army Canada East, 
372,400; Social Services Research and Advisory, 141,242; Southeast Ottawa Community Resource Centre, 
5 15,000; Sudbury Better Beginnings Better Futures, 657,900; Tikinagan Child and Family Services, 131,720; 
Walpole Island First Nation, 531,178; Waterloo, Regional Municipality of, 159,108; Wauzhushk-Onigum 
First Nation, 199,352; Accounts under $120,000—1,773,782. 

Child Welfare ($360,491,079): 

Beausoleil First Nation, 178,545; Catholic C.A.S. of Hamilton-Wentworth, 5,622,980; Catholic C.A.S. of 
Metropolitan Toronto, 36,660,088; Children's Aid Societies (C.A.S.) of: Algoma, 3,622,019; Belleville, City 
of, Hastings, County of, Trenton, City of, 4,460,224; Brant, 4,522,890; Brockville, United Counties of Leeds 
and Grenville, 4,026,725; Bruce, County of, 1,577,046; Dufferin, County of, 1,258,000; Durham Region, 
10,377,600; Elgin, County of, and St Thomas, City of, 1,581,022; Essex, County of, 4,931,383; Grey, County 
of, and Owen Sound, City of, 2,005,369; Guelph, City of, and Wellington, County of, 4,212,589; Halton, 
Region of, 8,630,390; Hamilton-Wentworth, 9,007,138; Huron, County of, 1,756,143; Kapuskasing and 

» District, 2,092,784; Kawartha-Haliburton, 6,313,507; Kent, County of, 3,274,246; Kingston, City of, and 

Frontenac, County of, 4,440,796; Lanark, County of, and Smiths Falls, Town of, 2,670,767; Metropolitan 
Toronto, 53,937,622; Muskoka, District of, 1,497,843; Nipissing, District of, 2,571,770; Norfolk, 2,642,296; 
Normumberland, 2,350,547; Ottawa-Carleton, 26,868,482; Oxford County, 2,281,328; Parry Sound, District 
of, 1,526,428; Peel, Region of, 12,220,740; Perth, County of, 1,722,484; Porcupine and District, 2,179,305; 
Prescott and Russell, 3,1 12,060; Prince Edward, County of, 736,572; Rainy River, District of, 1,640,820; 
Sarnia, City of, and Lambton, County of, 4,115,795; Simcoe, County of, 5,886,403; 
Stonnont/Dundas/Glengarry, 5,551,991; Sudbury/Manitoulin, District of, 7,113,912; Temiskaming, District 
of, 1,754,708; Thunder Bay, District of, 6,932,721; Waterloo, Regional Municipality of, 10,299,045; York, 
Regional Municipality of, 6,241,800; Chippewas of Kettle and Stony Point, 233,613; Chippewas of Rama 
First Nation, 176,450; Chippewas of Samia Indian Band, 192,1 16; Curve Lake First Nation, 153,672; Dilico 
Ojibway Child and Family Services, 4,27 1 ,300; Family and Children Services of Renfrew County, 3,094, 1 32; 
Family and Children's Services of London and Middlesex, 13,066,585; Jewish Family and Child Service of 
Metropolitan Toronto, 3,191,473; Kenora-Patricia Child and Family Services, 6,987,616; Lennox and 
Addington Family and Children's Services, 1,125,525; Metropolitan Toronto Special Committee on Child 
Abuse, 180,803; Mississaugas of New Credit First Nation, 349,902; Mohawk Council of Akwesasne, 
1,050,390; Mohawks of Bay of Quinte Indian Band, 358,635; Moravian of Thames Indian Band, 170,198; 
Munsee-Delaware Nation, 134,842; Niagara Family and Children's Services, 8,905,218; Ojibways of 
Shawanaga Indian Band, 200,000; Ontario Association of Children's Aid Societies, 910,800; Ontario 
Association of Children's and Youth Institutions, 21 1,873; Onyota'A:ka, 173,257; Payukotayno James and 
Hudson Bay Family Services, 1,482,653; Roman Catholic C.A.S. of County of Essex, 4,532,800; Six Nations 
Indian Reserve, 1,447,560; Tikinagan Child and Family Services, 1 1,368,236; Walpole Island First Nation, 
321,924; Wabaseemoong Family Services Inc., 3,634,768; Weechi-It-Te-Win Family Services, 5,273,031; 
Accounts under $120,0000—884,784. 

Child and Family Intervention (199,073,116): 

Adventure Place, 1,120,315; Aisling Centre for Children and Families, 2,875,374; Algoma Child and Youth 
Services, 3,285,094; Algoma Health Unit, 411,045; Anago Non Residential Resources Inc., 668,668; 
Anglican Houses, 1,286,347; Arrabon House Inc., 397,151; 



70 PUBLIC ACCOUNTS, 1995-96 



" 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Beechgrove Children's Centre, 5,570,369; Beendigen Inc., 278,100; Belton House, 711,639; Big Sisi 
Association of Ontario, 2,392,734; Blue Hills Academy, 2,977,004; Boreal Centre of Tirniskaming, 864,3 
The Boys Home, 1,136,713; Brant Youth Services, 218,800; Bruce-Grey Children's Services, 1,462,87.' 

CM. Hincks Treatment Centre, 740,924; Catholic Family Services of Hamilton-Wentworth, 724,3; 
Catulpa-Tamarac, 1,195,603; Central Toronto Youth Services, 1,130,502; Centre de counselling familial 
Timmins Inc., 170,188; Centre de services familiaux de Prescott et Russell, 938,754; Centre psycho soc 
pour enfants et families d'Ottawa-Carleton, 1,196,220; Chedoke-McMaster Hospitals, 472,500; Child a 
Family Assessment Treatment Centre of Brant, 321,815; Child Study Centre, 285,870; Childre 
Achievement Association, 772,709; Children's Aid Society (C.A.S.) of: Belleville, City of, Hastings, Com 
of, Trenton, City of, 227,968; Dufferin, County of, 436,914; Metropolitan Toronto, 1,077,529; Muskol 
District of, 405,210; Nipissing, District of, 121,738; Ottawa-Carleton, 125,051; Peel, Region of, 463,6: 
Prescott and Russell, 247,338; Rainy River, District of, 850,800; Simcoe, County of, 268,0"; 
Stormont/Dundas/Glengarry, 297,374; Sudbury/Manitoulin, District of, 191,446; Waterloo, Regioi 
Municipality of, 243,134; Children's Assessment and Treatment Centre, 1,007,400; Children's Mental Hea 
Services (Sudbury), 2,480,790; Child's Place, 812,271; Chimo Youth Services Inc., 1,71 1,278; Clifton Yoi 
Services, 863,190; Cochrane Temiskaming Children's Treatment Centre, 450,466; Columbus Hou 
(Pembroke) Inc., 275,320; Community Adolescent Network of Hamilton, 567,548; Community Counselli 
of Nipissing, 120,333; Community Girls Home Association of Sarnia and Lambton, 402,626; Commun 
Mental Health Clinic, 1,277,396; Community Mental Health of Hastings and Prince Edward Countii 
459,506; Community Youth Programs, 385,163; Cornwall General Hospital, 217,654; Cornwall Yoi 
Residence Inc., 132,094; Counselling Services of Belleville and District, 202,999; Craigwood Youth Servia 
1,667,988; Creche Child and Family Centre, 1,641,576; Crisis Centre North Bay, 174,923; 

Delisle House Association, 719,850; Dellcrest Children's Centre Children and Youth Services, 3,595,63 
Discoveries-Child and Family Centre of Metropolitan Toronto, 899,748; 

Earlsoourt Child and Family Centre, 1,768,097; East Metro Youth Services, 2,392,145; Equip dlvygiene menfc 
pour francophones de Stormont, Dundas et Glengarry Inc., 457,055; Etobicoke Centre for Children a 
Families, 711,431; 

Family Focus of Leeds and Grenville, 357,940; Family Services Centre of Sault Ste. Marie and District, 329,16 
Family Services of Hamilton-Wentworth Inc., 911,478; Fernie House Inc., 263,006; Focus Young Adi 
Addiction Service Breakaway, 137,462; Frontenac Youth Services, 1,294,798; 

Gateway Children's Mental Health Centre, 1,362,389; Geneva Centre for Autism Communication and Langua, 
Disorders, 612,873; George Hull Centre for Children and Families, 2,549,969; George Jeffrey Childrei 
Treatment Centre, 423,845; Glengarda Child and Family Services, 856,765; 

Haldimand-Norfolk Resource, Education and Counselling, 687,931; Halton Adolescent Support Servict 
1,808,878; Halton Sexual Abuse Program, 143,568; Hamilton-Wentworth, Regional Municipality < 
1,409,802; Hardy Geddes House Inc., 768,241; House of Friendship of Kitchener, 175,850; Humewcx 
House Association, 800,824; Huron Perth Centres for Children And Youth, 880,262; 

Inn of the Good Shepherd (Samia) Inc., 228,514; Inn of Windsor, 522,397; Integra Foundation, 1,197,960; 

J.D. Griffin Adolescent Centre, 818,551; Jeanne Sauve Centre, 1,458,761; Jessie's Centre for Teenagers In< 
408,007; Jewish Family and Child Service of Metropolitan Toronto, 905,392; John Howard Society 
Durham Region, 225,356; John Howard Society of Sault Ste Marie, 129,548; 

Kennedy House Youth Services Inc., 597,308; Kenora-Patricia Child and Family Services, 522,300; Kerry's PI* 
Corp., 957,781; Kinark Child and Family Services Corp., 16,079,541; Kingston Preschool Centre, 391,98 



PUBLIC ACCOUNTS, 1995-96 71 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Lake of the Woods Child Development Centre, 675,421; Lake of the Woods District Hospital, 353,823; Lakehead 
Regional Family Centre, 5,165,300; Laurentian Hospital, 353,823; Leeds, Grenville and Lanark District 
Health Unit, 221,056; Lennox and Addington Community Mental Health Services, 120,463; Leone Residence 
for Women, 340,480; Lester B. Pearson Centre for Children and Youth, 1,329,847; London Investment In 
Education Council, 142,000; Lutherwood, 1,907,603; Lynwood Hall Child and Family Centre, 1,557,900; 

Madame Vanier Children's Services, 3,218,313; Markham-Stouffville Family Life Centre, 225,852; Maryvale 
Adolescent and Family Services, 3,070,636; Massey Centre for Women, 1,365,263; Meno Bimahdizewin 
Child and Family Services, 2,849,300; Men's Support Services of York Region, 144,521; Merrymount 
Children's Centre, 313,741; Metropolitan Toronto, Municipality of, 480,303; Mission Services of London, 
525,614; Muskoka Youth Counselling Centre, 736,171; 

Native Child and Family Services of Toronto, 529,252; Nelson Youth Centres, 153,400; Network North, 661 ,899; 
Nexus Youth Services, 205,200; Niagara Institute for Human Development, 997,200; Niagara Institute for 
Youth Care, 2,050,779; Nipissing Children's Mental Health Centre, 2,074,772; North Bay General Hospital, 
445358; North of Superior Community Mental Health Program Corp., 794,200; Notre Dame of St Agatha 
Inc., 2,481,836; 

Ontario Prevention Clearinghouse, 121,200; Oolagen Community Services, 1,401,560; Oshawa General Hospital, 
129,720; Otherways Incorporated, 265,268; Ottawa-Carleton Regional Residential Treatment (Roberts/Smart) 
Centre, 3,109,698; Oxford Child and Youth Centre, 587,940; 

Parry Sound Child and Family Centre, 1,096,589; Patricia Centre for Children and Youth, 1,233,033; Payukotayno 
James and Hudson Bay Family Services, 844,262; Peel Children's Centre, 6,286,411; Peterborough Youth 
Services, 377,612; Pinecrest-Queensway Health and Community Services, 130,481; 

Rapport Youth and Family Counselling of Peel Inc., 378,414; Renfrew County Youth Services, 1,157,551; 
Richmond Youth and Family Centre, 441,381; Robert Thompson Youth and Family Centre, 1,327,226; 
Rosalie Hall (Misericordia Sisters), 1,220,225; Ross Memorial Hospital, 143,055; 

St. Joseph's General Hospital (Thunder Bay), 203,200; St. Leonard's Society of Brant, 388,702; St. Mary's Home, 
421,298; St. Monica House, 870,641; Salvation Army Canada East, 1,551,465; Sampson House, 374,792; 
Sancta Maria House Toronto, 365,618; Sertoma Child and Youth Centre, 1,355,994; South Cochrane 
Child/Youth Services, 2,200,027; Stothers Centre for Children and Families, 731,088; Sunnyside Children's 
Centre, 1,241,812; Supportive Initiatives for Residents in County of Haliburton, 152,585; 

Teen Health Centre, 170,609; Thunder Bay Indian Youth Friendship Society, 130,783; Turning Point Youth 
Services, 865,711; 

Vanier Community Services Centre, 155,980; Victoria Hospital Corp., 227,621; 

Welland Youth Group Home and Housing Program, 522, 1 46; Windsor Group Therapy Project, 382,55 1 ; Windsor 
Regional Hospital, 4,325,487; Woodview Children's Centre, 3,026,891; 

Y.M.C.A. Canada, 213,525; York Centre for Children Youth and Families, 1,186,154; York, City of, Child and 
Family Centre, 472,588; York County Hospital, 165,134; York Region Abuse Program, 217,156; Youth 
Habilitation (Quinte) Inc., 130,226; Youth Housing (Markham) Inc., 351,549; Youth Services Bureau of 
Ottawa-Carleton, 1,913,289; Youth Services of Lambton County, 666,598; Youthdale Treatment Centres, 
6,914,240; Youville Centre, 136,351; Accounts under $120,000—7,123,233. 

Child Care ($531,421,205): 

A and A Day Care Centre, 199,273; ABC Day Nursery of Windsor, 623,71 1; ABC Infant and Toddler Centre of 






72 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Ottawa, 162,792; Adolescents Family Support Services of Niagara, 1,016,408; Adventure Place, 205,8-; 
Alderville First Nation, 295,05 1; Algonquin Golden Lake First Nation, 135,469; All Nations Children Cent, 
165,840; Almonte, Town of, 168,523; Anishinawbe of Wauzhushk Onigum, 285,500; Arnprior and Disn : 
Child Care Services, 504,907; L'association canadienne francaise de l'Ontario, 248,153; Association for Ea 
Childhood Education Ontario, 1,071,218; Association of Parent Participating Schools for London, 136,0! 
Association pour les services prescolaires d'Ottawa-Carleton, 196,302; Atikokan Non-Profit Day Care Coi 
184,500; Attawapiskat First Nation, 202,618; 

Barrhaven Child Care Centre, 172,740; Barrie, City of, 808,787; Barrie and District Association for People w,» 
Special Needs, 1,153,833; Barrie Parents Baby-Sitting Services Inc., 120,223; Batchewana Indian Bai, 
338,610; Bearskin Lake First Nation, 219,000; Beausoleil First Nation, 224,162; Belleville and Disti!(j 
Children's Services Committee, 344,259; Bob Rumball Centre for the Deaf, 239,516; Borden Fam- 
Resource Centre Inc., 126,035; Boys and Girls Club of Brantford, 150,716; Brampton-Caledon Communis 1 
Living, 229,200; Brantford, City of, 1,545,010; Brantford and District Association for Community Livii 
360,039; Bridlegrove Bible Chapel, 123,187; Brockville, City of, 490,944; Brockville Fam 
Y.M-Y.W.C.A, 304,826; Bruce, County of, 1,122,512; Bruce-Grey Children's Services, 123,899; Buckhc 
Nursery School, 158,697; Burlington Association for Community Living, 220,015; Burlington Parent Ch 
Centre, 168,461; 

Caledon Parent Child Centre, 165,697; Cambrian College of Applied Arts and Technology, 1 ,005,589; Cambrid 
Association for Mentally Handicapped, 226,016; Campus Child Care Co-op. of Guelph Inc., 181,8; 
Canadian Mothercraft Society, 624,413; Canadian Mothercraft Society of Ottawa-Carleton, 460,9: 
Canadore College of Applied Arts and Technology, 371,925; Caring for Kids Inc., 174,150; Caring for Ki 
Non-Profit Private Home Day Care, 173,612; Carleton Place and District Memorial Hospital, 217.6J 
Carleton Place, Town of, 190,003; Carleton Roman Catholic Child Care Corp., 293,562; Carmel 
Missionary Sisters of St Theresa, 133360; Carmelite Sisters of Canada, 216,863; Catulpa-Tamarac, 422,7( 
Centennial College of Applied Arts and Technology, 297,205; Centennial Infant and Child Centre, 347 ,66 
Centered on Children Child Care Centre Inc., 180,21 1; Le centre du jour des petits poucet, 174,259; Cen 
educatif soleil des petits, 151,365; Centre pivot du triangle magique, 141,388; Centre pour enfai 
Temiskaming Child Care, 291,728; Centre psycho social pour enfants et famille d'Ottawa-Carleton, 129,01 
Centrepointe Child Care Corp., 289,848; Centro-Clinton Day Care Centre, 120,256; Chapleau Child G 
Centre Inc., 384,785; Charlotte Birchard Centres of Early Learning, 245,432; Chatham, City of, 753,0( 
Chedoke-McMaster Hospitals, 905,304; Child Care Resources Sudbury/Manitoulin Districts, 1,061,0' 
Child Reach Centre, 290,310; Childhood Community Resource Centre of Windsor and Essex Coun 
1,859,822; Children At Risk, 121,892; Children's Aid Societies (C.A.S.) of: Brant, 338,739; Dufferin, Cour 
of, 175,806; Children's Assessment and Treatment Centre, 332,000; Children's Hospital/Eastern Ontar 
272,722; Children's Mental Health Services (Sudbury), 182,611; Children's Nursery Centre (Marmor 
193,097; Children's Rehabilitation Centre of Essex County, 349,094; Children's Resources On Wheels In 
484,429; Children's Village of Ottawa-Carleton, 456,676; The Child's Place, 1,330,282; Childspace Day Q 
Corp., 165,880; Chippewas of Georgina Island, 129,716; Chippewas of Kettle and Stony Point, 273,5-* 
Chippewas of Nawash First Nations, 345,532; Chippewas of Rama First Nation, 293,927; Chippewas 
Samia Indian Band, 135,264; Chippewas of Saugeen Indian Band #28-29, 255,724; Chippewas of the Tham 
First Nation, 189,543; Christ The King Child Care Centre, 144,214; Church of the Nazarene of Bramptc 
177,855; Church of St. Thomas Children's Day Care Centre of St Catharines, 149,1 15; City Centre Ch 
Care-North York, 138,656; City View Day Care Centre Inc., 392,952; Cliffcrest Community Centre, 144,26 
Clinton Co-op. Childcare Centre Inc., 207,816; Cobourg Day Care Inc., 129,578; Cochrane, Town i 
467,916; College Boreal darts appliques et de technologie, 485,481; Collingwood Community Livir 
289,682; Communities Together for Children Inc., 180,100; Community Child Care of Ottawa-Carletc 
212,127; Community Information Service of Hamilton-Wentworth, 289,001; Community Living- Algon 
406,310; Community Living Association for South Simcoe, 233,687; Community Living-Huntsville, 146,16 
Community Living-Huronia, 287,070; Community Living-London, 792,372; Community Living-Mississauj 
806,031; Community Living-Niagara Falls, 289,100; Community Living-Oakville, 398,029; Cornmun 



PUBLIC ACCOUNTS, 1995-96 73 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Living-Owen Sound and District, 235,186; Community Livmg-Timmins, 142,006; Community Services 
Coordinating and Advisory Group, York Region, 190,594; Les compagnons des francs loisirs, 159,126; 
Conestoga College of Applied Arts and Technology, 501,625; Confederation College of Applied Arts and 
Technology, 704,500; Congregation of Sisters of St. John the Baptist, 148,048; Constance Lake First Nation, 
203,527; Cook's School Day Care Inc., 198,999; Cooperative carrousel pour parents et enfants francophones, 
167,101; Cornwall, City of, 888,521; Curve Lake First Nation, 459,795; 

Dalhousie Parents Day Care Centre, 120,783; Damascus Day Care Centre Inc., 164,324; Delta Chi Beta Early 
Childhood Centre (Windsor) Inc., 232,631; Delta Child Care Network of Ontario, 175,71 1 ; Division Road 
Pre-School (Kingsville) Inc., 132,470; Downsview Day Care Centre, 120,928; Dryden, Town of, 536,679; 
Dufferin Association for Community Living, 355,978; Dufferin, County of, 340,700; Durham College Early 
Learning Centre Inc., 348,958; Durham Professional Home Day Care Inc., 157,993; Durham, Regional 
Municipality of, 1 1,189,899; Dutton Co-op. Child Care Centre Inc., 532,812; 

Ear Falls, Township of, 138,300; Earl Haig Community Day Care Centre, 172,452; East Scarborough Boys' and 
Girls' Club, 246,178; Easter Seal Society (Ontario Society for Crippled Children), 576,965; Eden Daycare 
Inc., 147,531; Edu Care Board Inc., 130,627; Elliot Lake, City of, 384,645; Emmanuel Church Day Nursery 
(Waterloo) Ltd, 142,535; Erinoak Serving Young People With Physical Disabilities, 537,427; Essex, County 
of, 1,411,766; 

Family Day Care Services-Barrie, 6,611,471; Family Day Care Services-Mississauga, 3,435,933; Family 
Resources for Victoria County, 133,610; Family Services of Hamilton/Wentworth, 121,344; Family Space 
Quinte Inc., 458,753; Fanshawe College of Applied Arts and Technology, 2,164,716; Father John Kelly Child 
Care Centre, 208,285; Fenside Drive Children's Centre Inc., 159,933; First Stage Child Care Centre, 231,196; 
Five Counties Children's Way Day Care Centre (Corp.), 472,396; Forest Avenue Child Care Inc., 325,616; 
Fort Albany First Nation, 198,381; Fort Frances, Town of, 567,936; Franco sol garderie et centre de 
resources, 226,524; Fraser School Community Day Care Centre, 128,679; Frontenac County Child Care 
Centre Inc., 361,416; 

Garderie la farandole de Toronto, 141,434; George Brown College of Applied Arts and Technology, 483,733; 
George Jeffrey Children's Treatment Centre, 283,000; Georgian College of Applied Arts and Technology, 
178,645; Geraldton, Town of, 437,365; Glebe Parents' Day Care Centre, 273,202; Gloucester Family Day 
Care, 1,171,739; Goderich, Town of, 180,414; Golden, Township of, 243,100; Good Beginnings Day Nursery 
Woodstock Inc., 925,274; Grace Church Day Care Centre, 218,574; Grandview Rehabilitation and Treatment 
Centre of Durham Region, 286,251; Grassy Narrows First Nation, 253,900; Graydon Hall Nursery Schools 
Ltd., 158,664; Great Beginnings Child Centred Co-op. Inc., 1,015,519; Grey, County of, 1,774,573; Growing 
Concern Co-op. Inc., 200,824; Growing Together Family Resource Centre, 161,470; Growing Tykes Child 
Care, 165,448; Guelph Wellington Association for Community Living, 722,044; 

Haldimand-Norfolk, Regional Municipality of, 421,285; Haldhnand-Norfolk Resource, Education and Counselling, 
544,141; Haliburton, County of, Agency for Child Enrichment, 336,055; Haliburton Wee Care Day Nursery 
Inc., 172,302; Halton Centre for Child Care, 140,558; Halton Hills Daycare Centre Inc., 135,592; Halton, 
Regional Municipality of, 7,483,486; Halton Women's Place, 176,926; Hamilton Association for Community 
Living, 742,75 1 ; Hamilton and District Council of Co-op. Pre-schools, 236,827; Hamilton East Kiwanis Boys' 
and Girls' Club, 127,060; Hamilton-Wentworth Catholic Child Care Centre, 236,650; Hamilton-Wentworth, 
Regional Municipality of, 8,689,810; Harbour View Child Care Centre, 169,300; Hastings, County of, 
770,037; Hawthorne Meadows Nursery School Inc., 147,857; Hearst, Town of, 477,365; Heritage Children's 
Centre of Kent County, 1,516,008; Heritage Private Home Day Care Services, 158,709; Hester How Day Care 
Centre, 134,180; Hildegarde Marsden Co-op. Day Nursery, 128,148; Hillsdale Wesleyan Family Ministries 
Inc., 129,080; Hucklebug Preschool Inc., 280,486; Hugh MacMillan Medical Centre, 442,620; Humber 
College of Applied Arts and Technology, 492,619; Hydrokids Day Care, 121,41 1; 



74 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Ideal Child Care Services Group, 556,721; Immanuel Christian School Society of East Toronto, 160,093; Infa 
and Family Program Inc. Windsor and Essex County, 159,606; Interim Place, 201 ,286; Iskatewizaagegan #: 
Independent First Nation, 329,200; Italian Canadian Benevolent Corp., 137,884; 

J and F Home Day Care Services Inc., 170,521; Jacob Hespeler Child Care Centre, 139,102; Jane-Fin 
Community and Family Centre, 185,437; Jewish Community Centres of Toronto, 155,620; Jubilee Herita; 
Family Resources, 295,798; 

KRT Christian School Kiddies Kollege, 176,666; Kaleidoscope Preschool Resource Centre, 121,917; Kane 
Community Children's Centre Inc., 441,402; Kasabonika Lake First Nation, 135,900; Kathy Powell Day Ca 
Services Inc., 137,392; Kawartha Child Care Services, 1,377,969; Kenora, Town of, 425,800; Kent, Coun 
of, 597,708; Ketcha Star (Eganville) Day Care, 128,519; Kids' Stuff-The Family Learning Centre on fl 
Thames, 314,627; Kinark Child and Family Services Corp., 568,356; Kingston, City of, 1,872,880; Kingsti 
Day Care Inc., 443,516; Kingston and District Association for Community Living, 128,357; Kirkland Lak 
Town of, 243,546; Kitchener- Waterloo Habilitation Services, 739,790; 

Labour Community Service Centre of Windsor and Essex County Inc., 682,207; Lake of Woods Chi 
Development Centre, 491,600; Lakehead Association for Community Living, 616,762; Lakehead Universit 
241,900; Lakeview Montessori School, 147,802; Lambton College of Applied Arts and Technology, 612,98 
Lambton, County of, 1,763,699; Lanark, County of, 316,749; Lansdowne Children's Centre, 620,244; Lan 
Street Kids Child Centre Inc., 129,570; Laurentian Child and Family Centre, 207,583; Laurentian Hospits 
309,580; Lawrence Heights Community Day Care Centre, 158,560; Leamington Day Nursery Inc., 146,78 
Learning Enrichment Foundation, 950,292; Leeds and Grenville Children's Services Advisory Grou 
247,043; Lennox and Addington Resources for Children, 821,014; Lester B. Pearson Centre for Children ai 
Youth, 128,624; Limestone Advisory Centre for Community Projects, 617,586; Linda Lowe Daycare Centi 
236,897; Lindsay and District Association for Community Living, 209,400; Little Ark Day Care, 120,89 
Little People's Day Care Centre, 171,907; Little School Daycare Orleans, 128,457; London Adults Leamei 
Children's Centre Inc., 938,980; London Bridge Child Care Services Inc., 1,654,996; London Childrei 
Connection Inc., 2,629,464; London, City of, 5,205,073; London Gospel Temple-Penecostal Benevole 
Corp., 168,361; London Private Home Day Care Inc., 136,460; Longlac, Town of, 184,700; Longlac #i 
Indian Band, 133,600; Loyal True Blue and Orange Home, 431,708; Loyalist College of Applied Arts ai 
Technology, 257,638; 

M3.C. Day Care Centre, 145,464; MacAulay Tree House Day Nursery, 126,337; MacKie Sunshine Child Ca 
Centre, 126,503; Mahmowenchike Family Services Inc., 257,300; Mandi Day Care, 129,370; Manitoul 
Haven House Inc., 569,576; Marathon Daycare Program, 228,121; Mattawa Child Care Centre, 121,48 
Mattawa, Town of, 128,515; McMurrich Sprouts Day Care, 129,186; Menymount Children's Centr 
1,439,879; Metropolitan Toronto Association for Community Living, 1,397,789; Metropolitan Toront 
Municipality of, 113,790,591; Mid-Scarborough Child Care Inc., 166,231; Middlesex, County of, 165,23 
Milton Children and Youth Council, 144,942; Milton Community and Information Centre, 197,325; Mi 
Skool "A Child's Place" Inc., 1,252,204; Ministry of Municipal Affairs, 1,573,924; Mississauga Hospiu 
643,600; Mississauga Toy Lending library and Resource Centre, 200,256; Mississaugas of New Credit Fir 
Nation, 509,856; Mohawk College of Applied Arts and Technology, 1,139,082; Mohawk Council i 
Akwesasne, 856,806; Mohawks of Bay of Quinte Indian Band, 175,501; Mom's Love Nurseries (1991) Inc 
121,153; Moose Factory First Nation, 486,809; Moravian of the Thames Indian Band, 151,059; More Th; 
Just Babysitting Child Care Centre Inc., 291 ,926; Mount Hamilton Baptist Daycare Centre, 127,209; Mum 
United Church, 167,519; Munsee-Delaware Nation, 322,504; Muskoka, District Municipality of, 304,52 
Muskoka Family Focus and Children's Place, 554,096; 

N.Y.A.D. (Community) Inc., 395,392; NAmerind (London) Friendship Centre, 144,064; Network Child Ca 
Services of Metropolitan Toronto, 425,109; Newpark Children's Centre, 181 ,048; Niagara College of Applif 
Arts and Technology, 572,588; Niagara Family and Children's Services, 1,167,049; Niagara Institute f<< 



PUBLIC ACCOUNTS, 1995-96 75 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Human Development, 188,591; Niagara Peninsula Crippled Children's Society, 139,005; Niagara, Regional 
Municipality of, 5,699,320; North Bay, City of, 1 ,899,1 14; North Bay and District Association for Community 
Living, 696,420; North Frontenac Community Services Corp., 300,598; North Halton Association for 
Developmentally Handicapped, 313,300; North Halton Child Care and Family Enrichment Centre, 181,426; 
North Hastings Children's Services, 381,388; North Lambton Childcare Centre, 135,361; North Yorks Little 
Prints Daycare, 181,273; Northern College of Applied Arts and Technology, 1,326,390; Northumberland 
Childrens Centre Inc., 472,337; Northumberland, County of, 575,924; Notre Dame of St. Agatha, 548,772; 

Oak Park Pre-School Centre, 182,143; Oakville Parent/Child Centre, 235,152; Ojibways of Couchiching Band, 
277,500; Ojibways of Garden River Band, 437,239; Ojibways of Mississauga Indian Band, 302,461; 
Ojibways of Onegaming, 287,800; Ojibways of Pic River First Nation, 184,000; Ojibways of Serpent River 
Indian Band, 202,832; Ojibways of Sucker Creek Indian Band, 198,907; Ontario Foundation for Visually 
Impaired Children Inc., 480,561; Operation Our Kids, 188,731; Orillia, City of, 522,802; Orillia Soldiers' 
Memorial Hospital, 278,982; Ottawa Children's Treatment Centre, 191,989; Ottawa Day Nursery Inc., 
2,595,228; Ottawa-Carleton, Regional Municipality of, 35,621,261; Ottawa-Carleton School Day Nursery, 
328,306; Our Lady of Grace Child Care Centre, 151,095; Owl Child Care Services of Ontario, 369,430; 
Oxford Community Child Care Inc., 569,062; Oxford, County of, 676,290; 

PRYDE Learning Centre Inc., 396,526; Parent-Child Support and Resource Centres of Northumberland, 178,5 13; 
Paris Child Care, 123,821; Park Lawn Preschool Inc., 144,214; Parry Sound, District of, 1,331,835; Peel 
Children's Centre, 324,829; Peel Lunch and After School Program, 1,773,934; Peel, Regional Municipality 
of, 11,132,171; Pembroke, City of, 266,766; Penetanguishene General Hospital, 131,694; Perry House Child 
Care Services, 128,339; Perth County Advisory Group for Family Services, 191,1 13; Peterborough Child 
Care Forum, 189,890; Peterborough Children's Services Group, 518,285; Peterborough, City of, 1,767,506; 
Peterborough and District Association for Community Living, 161,275; Peterborough Family Enrichment 
Centre, 247,889; Petrolia and Area Family Enrichment Centre, 159,189; Plato Adult Education Centre of 
Toronto, 203,651; Port Colborne Community Association for Resource Extension, 181,980; Port Colbome 
Co-op. Child Care Services Inc., 2,397,924; Prince Edward Association for Community Living, 312,693; 
Prince Edward Child Care Services Inc., 500,992; Progress Day Care (Scarborough) Inc., 152,050; Pumpkin's 
Child Care Service Inc., 741,913; 

Queen's Day Care Inc., 495,1 11; Queen's Park Child Care Centre, 164,443; 

Raggedy Ann Day Care Centre Co-op. Inc., 799,974; Red Lake, Township of, 289,411; Renfrew, Town of, 
220,970; Resources for Exceptional Children, 1,435,956; Rideau Childcare Centre Inc., 130,047; River Oak 
Parent-Child Centre Inc., 217,935; River Parkway Pre-School Centre, 177,548; Rockcliffe Gospel Temple, 
165,831; Rockland, Town of, 382,349; Rolph Road Day Care Ltd, 146,443; Rosalie Hall (Misericordia 
Sisters), 130,754; Rosalind Blauer Centre for Child Care, 364,278; Royal Victoria Hospital of Barrie, 
122,785; Rural Roots Children's Centre Inc., 191,400; Ryerson Polytechnical Institute, 319,012; 

Sagamok Anishnawbek 161,877; St. Catharines Association for Community Living, 379,861; St Clair College 
of Applied Arts and Technology, 625,969; St Lawrence College of Applied Arts and Technology, 228,161; 
St Lawrence Co-op. Day Care Inc., 183,914; St. Mary's Family Learning Centre of Windsor Inc., 236,487; 
St Mary's, Town of, 154,552; St Matthew's House, 1,669,791; St Michael and All Angels Day Care Centre, 
166,724; St. Stephen's Community House, 263,212; St. Thomas/Elgin Association for Community Living, 
336,579; Salvation Army Canada East 1,468,904; Sandy Hill Infant Centre, 204,420; Sarnia and District 
Children's Treatment Centre, 225,785; Sarnia Y.M.-Y.W.C.A., 254,486; Sault College of Applied Arts and 
Technology, 253,834; Sault Ste. Marie, City of, 1,060,314; Sault Ste. Marie Daycare Services Co-op. Inc., 
1,755,962; Schoolhouse Playcare Centre of Lakehead Inc., 151,800; Schoolhouse Playcare Centre of Durham 
Inc., 669,517; Sertoma Child and Youth Centre, 603,123; Seven Towers Non-Profit Family Day Care Inc., 
771,975; Shaughnessy Boulevard Children's Centre Inc., 145,427; Sheridan College of Applied Arts and 
Technology, 122,254; Shoal Lake #40 First Nation, 268,000; Silver Creek Association for Children with 



76 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Handicaps, 286,962; Simcoe, County of, 1,574,764; Sioux Lookout, Town of, 527,384; Sisters of Our La 
of Mount Carmel, 130,738; Sisters of the Sacred Heart of the Incarnate Word, 142,310; Six Nations Indi 
Reserve, 1,277,627; Smith Falls, Town of, 197,158; South East Grey Community Outreach Inc., 1,036,42 
South Muskoka Association for Community Living, 143,953; Steelkids Daycare Richmond Hill, 123,22 
Stonemoor Day Care Centre Inc., 171 ,396; Story Book Nursery School and Day Nursery, 196,323; Stothc | 
Centre for Children and Families, 145,1 16; Stratford, City of, 527,208; Sudbury, Regional Municipality • 
3,216,162; Sundowners Day Care and Resource Centre, 758,225; Sunnybrook Creche, 140,129; Sus 
McLeod Day Care Services Inc., 129,736; 

Tayside Community Residential and Support Options, 408,040; Terry Tan Child Centre Inc., 201,820; Thain 
Valley Children's Centre, 477,451; Thistleoaks Child Care Centre, 131,708; Three Bears Preschool, 223,07 
Thunder Bay, City of, 3,453,059; Tillsonburg and District Association for Community Living, 309,0£i 
Timmins, City of, 845,713; Today's Child-Tomorrow's Future Children Centre Inc., 143,149; Treatmc 
Centre of Waterloo Region, 302,073; Trent Day Care Centre Inc., 395,750; Trenton and District Associati, 
for Community Living, 144,333; Tropicana Community Services Organization of Scarborough, 124,25 
Tuckersmith, Township of, 1 84,26 1 ; 

Umbrella Central Day Care Services Inc., 396,345; Umbrella Family and Child Centre of Hamilton, 405, 1C 
University of Guelph, 516,678; United Counties of Prescott and Russell, 1,312,987; United Counties 
Stormont, Dundas and Glengarry, 592,650; Upper Canada Creative Child Care Centre of Ontario, 308,46 
Upper Paradise Corner Children's Centre Inc., 154,500; Upper Yonge Village Daycare Centre, 122,055: 






Valley Children's Day Care Centre, 132,991; Valleyview Child Care Centre of London, 122,771; Vaugh 
Neighborhood Support Centre, 173,574; Victoria, County of, 293,068; Victoria Day Care Services, 389,55 
Village Day Care of Essex/Kent Inc., 269,163; Volunteer Information Group for Community and Soc: 
Development in North Wellington, 274,433; 

Wabaseemoong Independent Nation, 527,887; Walden Day Care Centre Inc., 227,101; Walden Play Nursei 
138,735; Wallaceburg and Area Parent and Preschool Program, 325,405; Wallaceburg, Town of, 391,46 
Walpole Island First Nation, 661,262; Ward Nine Day Care Connection Inc., 460,610; Waterfront Chi 
Development Centre, 326,404; Waterloo, Regional Municipality of, 1 1,184,198; Wawa Parent-Child PI 
Centre, 782,760; Welland District Association for Community Living, 251,500; Wellington, County ( 
2,326,154; West Bay Band of Manitoulin Island, 508,351; West Nipissing Child Care Corp., 872,047; We 
Scarborough Neighbourhood Community Centre, 201 ,177; Western Day Care Centre Inc., 824,836; Westpa 
Day Care Centre, 132,748; Whitefish Bay First Nation #32, 365,400; Whitehills Pre-School Associatio 
907,924; Wikwemikong Unceded Indian Reserve, 599,619; Willow Tree Day Nursery of Landsdowr 
261,791; Windsor, City of, 4,574,130; Wingham, Town of, 305,322; Wise Owl Day Care Centre, 554,24 
Woodgreen Community Centre, 419,041; 

YM.C.A Canada, 1 1,744,273; Y.W.C.A of Canada, 870,995; York Central Hospital Association, 368,490; Yo 
County Hospital, 131,537; York Professional Day Care Inc., 374,991; York Region Day Care Hotline In< 
121,304; York, Regional Municipality of, 13,051,178; York Toy Library and Parent Resource Cenn 
279,699; York University Co-op. Day Care, 230,931; Young Men's and Young Women's Christi; 
Association of Guelph, 454,470; Youville Centre, 135,126; 

640637 Ontario Corp., 169,166; 86637 Canada Inc., 156,325; Accounts under $120,000—77,768,732. 

Child Treatment Services ($22,479,660): 

CM. Hincks Treatment Centre, 3,573,131; Chedoke-McMaster Hospitals, 2,749,998; Children's Mental Heal 
Services (Sudbury), 139,068; George Hull Centre for Children and Families, 1,833,770; Network Nort 
3,966,670; Ottawa-Carleton Regional Residential Treatment (Roberts/Smart) Centre, 738,276; Royal Ottav 
Health Care Group, 6,680,571; Youthdale Treatment Centres, 2,552,681; Accounts under $120,000—245,49 



PUBLIC ACCOUNTS, 1995-96 77 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Young Offenders ($80,491,087): 

Anago Non-Residential Resources Inc., 896,295; Associated Youth Services of Peel, 619,849; Boys and Girls 
Club of Ottawa/Carleton, 127,389; The Boys Home, 1,733,225; Burrows Family Services, 220,635; Casatta 
Ltd., 3,694,458; Central Toronto Youth Services, 328,286; Cerminara Boys' Residence, 714,100; Children's 
Aid Society (C.A.S.) of Algoma, 1,146,487; Nipissing, District of, 1,516,846; Temiskaming, District of, 
1,284,090; Community Corrections of London Association, 157,655; Community Homes Ltd., 1,859,787; 
Community Resource Services, 1,531,300; Corbyville Children's Homes Inc., 662,651; Cornwall Youth 
Residence Inc., 710,544; Craigwood Youth Services, 1,612,365; Crisis Centre North Bay, 1,615,297; Dawn 
Patrol Group Homes Inc., 671,700; Dellcrest Children's Centre, 717,059; Dhue Adolescent Services Inc., 
151,078; Eastern Ontario Young Offenders Services, 499,627; Eastview Boys and Girls Club, 202,639; Essex 
County Diversion Program Inc., 200,357; Family Services Centre of Sault Ste. Marie and District, 255,699; 
Fernie House Inc., 827,417; George R. Force Group Homes Inc., 2,398,000; Hamilton East Community 
Service Corp., 1,375,498; Hamilton- Wentworth, Regional Municipality of, 136,102; John Howard Society 
of Hamilton 200,072; John Howard Society of Waterloo- Wellington, 748,428; Juvenile Detention (Niagara) 
Inc., 674,500; Kawartha Family Court Assessment Services, 619,000; Kennedy House Youth Services Inc., 
2,754,145; Kenora-Patricia Child and Family Services, 1,181,809; Lakehead Regional Family Centre, 
313,400; London Family Court Clinic he, 779,652; Lutherwood, 718,422; Maryvale Adolescent and Family 
Services, 1,826,698; Morton Youth Services, 781,205; Murray McKinnon Foundation, 2,081,097; Nee Gi 
Nan Group Home for Boys, 841,1 15; Noah's Ark Enterprises Inc., 305,075; Norkapp Place, 598,807; Ontario 
Federation of Indian Friendship Centres, 329,596; Oshawa and District Family Court Clinic Inc., 712,997; 
Ottawa-Carleton Regional Residential Treatment (Roberts/Smart) Centre, 1,861,367; Payukotayno James 
and Hudson Bay Family Services, 1,483,219; Peel Children's Centre, 210,499; Peterborough Youth Services, 
166,601; Pine Hill Youth Residence, 836,322; Ray of Hope Inc., 2,109,447; Renaissance Homes (1990) Inc., 
1,145,417; Renfrew County Youth Services, 230,861; Ste. Anne Home, 312,727; St. John's School, 
8,138,815; St. Lawrence Youth Association, 2,335,990; St. Leonard's Society of Brant, 144,902; Sertoma 
Child and Youth Centre, 122,007; Setterland Group Homes Inc., 472,482; South Cochrane Child/Youth 
Services, 715,259; Sudbury Youth Services Inc., 2,794,231; Tikinagan Child and Family Services, 688,600; 
Toronto Group Homes Inc., 1,034,880; William W. Creighton Centre Ltd, 4,627,290; Yorklea Youth 
Services Inc., 878,874; Young Star House, 624,182; Youth Services Bureau of Ottawa-Carleton, 693,697; 
753287 Ontario Ltd., 497,612; Accounts under $120,000—5,033,353. 

jobsOntario Training Fund ($1,834): 
Accounts under $120,000—1,834. 

Payments in Lieu of Taxes ($3,900): 
Accounts under $120,000—3,900. 

Named Grants ($20,700): 

Accounts under $120,000—20,700. 

Broader Public Sector Grants-Other Grants ($1,689,718): 

Children's Aid Society (C.A.S.) of Metropolitan Toronto, 153,542; Accounts under $120,000—1,536,176. 

Developmental Services ($642,329,569): 

Residential Services and Community Resource Centres ($254,503,512): 

Almaguin Highlands Community Living, 265,517; Almonte Community Development Corp., 419,248; Anago 
Non-Residential Resources Inc., 837,407; Association for Community Living Lanark County, 954,675; 
Association pour Integration sociale d'Ottawa-Carleton, 1,229,847 Atikokan and District Association for 
Mentally Retarded, 346,956; 

Barrie and District Association for People with Special Needs, 3,934,940; Beth Tikvah Foundation of Hamilton, 
150,080; Bethesda Community Services of Niagara Inc., 2,455,243; Bethesda Home for Mentally 
Handicapped Inc., 4,654,692; Bob Rumball Centre for the Deaf, 972,017; Brampton Caledon Community 



. 



78 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Living, 2,275,578; Brantford and District Association for Community Living, 3,478,726; Brantwooo 
Residence Development Centre, 5,959,850; Brockville and Area Centre for Developmentally Handicappec 
Persons, 192,378; Burlington Association for Community Living, 2,457,210; 

Cambridge Association for the Mentally Handicapped, 2,154,557; Campbellford District Association foi 
Community Living, 258,576; Camphill Village Ontario Inc., 270,363; Catholic Charities of the Archdiocese 
of Toronto, 813,451; Catholic Family Services of Hamilton-Wentworth, 297,670; Centre for the 
Developmentally Challenged of Thunder Bay and District, 6,325,800; Chatham and District Association foi 
Community Living, 351,118; Children's Aid Societies (C.A.S.) of: Brant, 191,980; Halton, Region of 
240,000; Metropolitan Toronto, 237,034; Ottawa-Carleton, 860,000; Peel, Region of, 718,502; Thunder Bay, 
District of, 275,099; Christian Horizons Inc., 13,000,343; Cochrane Association for Community Livings 
331,166; Cochrane Temiskaming Resource Centre, 5,1 16,634; Collingwood Community Living, 1,495,685; 
Community Living- Algoma, 8,645.702; Community Living Alternatives Scarborough, 455,978; Community: 
Living Association of South Simcoe, 1,701,171; Community Living-Central Huron, 373,374; Community! 
living-Fort Erie, 1,560,550; Community Living-Huntsville, 957,403; Community Living-Huronia, 2,326,346; ; 
Community Living-Kincardine and District, 311,252; Community Living-London, 2,816,633; Communityi 
Living-Mississauga, 4,435,672; Community Living-Niagara Falls, 1,750,700; Community Living-Oakville, I 
1325383; Community Living-Owen Sound and District, 806,015; Community Living-Renfrew and District, 
179,971; Community Living-South Huron, 285,029; Community Living-Stormont County, 813,834; 
Community Uving-Timmins, 1,192,107; Community Services in Hastings, Lennox and Addington, 1,327,997; 
Crest Centre, 404,875; 

Dryden and District Association for Community Living, 327,300; Dufferin Association for Community Living, 
759,738; Dundas County Community Living Inc., 1,319,262; 

Elmira and District Association for Community Living, 525344; Espanola and District Association for Community 
Living, 655,321; Essex County Association for Community Living, 996,603; Extend-A-Family 
Kitchener/Waterloo Association, 499,211; 

Friends of LArche, 1,648,804; 

George Jeffrey Children's Treatment Centre, 860,801; Georgina Association for Community Living, 1,127,318; 
Glengarry Association for Community Living, 926,790; Grimsby/Lincoln and District Association for 
Community Living Inc., 2,651,436; Guelph and District Extend-a-Family Association, 284,863; 

H.A.R.C. Inc., 353,323; Haldimand Association for the Developmentally Challenged, 791,323; Hamilton 
Association for Community Living, 605,052; Hearst and District Association for Mentally Handicapped, 
129,334; Hopewell Children's Homes Inc., 337,418; 

Impact Residential Services Inc., 509,367; Independent Living Residences for Deaf-Blind, 333,800; Integrative 
Housing Inc., 164,245; Iroquois Falls Association for Community Living, 555,014; 

J.D. Griffin Adolescent Centre, 1,346,747; 

Kapuskasing Association for Community Living, 722,604; Kenora-Patricia Child and Family Services, 199,830; 
Kerry's Place Corp., 2,660,699; Kingston and District Association for Community Living, 174,513; Kirkland 
Lake and District Association for Developmentally Handicapped, 2,057,740; Kitchener- Waterloo Habilitation 
Services, 1,959,852; 

Lakehead Association for Community Living, 527,800; Lambton County Association for Mentally Handicapped, 
1,353,030; L'Arche-Arnprior, 373,038; L'Arche-Hamilton, 226,750; L'Arche-North Bay, 355,582; 
L'Arche-Ottawa, 134,551; L'Arche-Stratford, 527,042; L'Arche-Sudbury Inc., 579,061; Lennox and 



PUBLIC ACCOUNTS, 1995-96 79 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Addington Association for Community Living, 178,596; Lindsay and District Association for Community 
Living, 227,894; Listowel and District Association for Community Living, 136,662; 

Madawaska Valley Association for Community Living, 196,142; Mains Ouvertes, 1,061,279; Manitoulin and 
District Association for Community Living, 210,403; Maryfarm Inc., 314,075; Mattawa and District 
Association for Community Living, 652,599; Meaford-Beaver Valley Community Support Services, 400,270; 
Meta Centre for the Developmentally Handicapped, 244,500; Metropolitan Toronto Association for 
Community Living, 15,600,653; Montage Support Services, 2,962,751; Moosonee/Moose Factory Association 
for Community Living, 210,659; Muki Baum Association for Rehabilitation of Multi-Handicapped, 
1,456,333; 

New Leaf Living and Learning Together Inc., 2,854,147; New Visions Homes for Children and Adolescents 
(Toronto) Inc., 3,133,123; Newmarket and District Association for Community Living, 2,636,182; North Bay 
and District Association for Community Living, 1,949,671; North Grenville Association for Community 
Living, 232,968; North Halton Association for Developmentally Handicapped, 1,293,886; North Wentworth 
Association for the Mentally Retarded, 1,100,172; 

Oaklands Regional Centre, 6,223399; Ongwanada Hospital, 8,999,387; Ontario Federation for Cerebral Palsied, 
2,133,709; Operation Springboard, 927,258; Orillia Association for the Handicapped, 464,012; Oshawa and 
District Association for Community Living, 784,992; Ottawa Carleton Life Skills Inc., 2,342,164; Ottawa and 
District Association for Mentally Retarded, 3,731,284; Ottawa Foyer Partage Inc., 358,624; Ottawa Valley 
Autistic Homes, 1,581,069; Our Home Project for Community Living of Durham, 665,414; 

Participation House Toronto, 750,273; Pembroke and District Association for Community Living, 954,431; 
Peterborough and District Association for Community Living, 1 ,384,80 1 ; Peterborough Hearing Handicapped 
Group Home Society, 169,564; Plainfield Community Homes, 2,485,563; Port Colbome Association for 
Community Living, 2,227,380; Prescott and Russell Association for Community Living, 1,216,682; Prince 
Edward Association for Community Living, 736,083; 

Reena Foundation, 3,802,441; Rygiel Home, 6,383,369; 

Safehaven Project for Community Living, 1 ,4 1 1 ,487; St Catharines Association for Community Living, 2,980,200; 
St Catharines Mainstream Non-Profit Housing Project, 685,200; St. Mary's District Association for 
Community Living, 297,744; St. Stephen's Residence of Ottawa, 176,226; St. Thomas/Elgin Association for 
Community Living, 596,867; Salvation Army Canada East, 2,839,031; Sarnia and District Association for 
Community Living, 258,235; Service Coordination for Persons with Special Needs, 719,000; Society of St. 
Vincent de Paul Toronto Central Council, 466,900; South Muskoka Association for Community Living, 
1,623,394; Stormont, Dundas, Glengarry Development Services Centre, 501,116; Stratford and District 
Association for the Mentally Retarded, 544,660; Sudbury and District Association for Community Living, 
2,312,472; Sunbeam Residential Development Centre, 5,229,926; Surex Community Services, 2,147,725; 

Tamir Foundation, 428,306; Tayside Community Residential and Support Options, 284,630; Total Communication 
Environment Inc., 1,913,541; Trenton and District Association for Community Living, 440,744; Tri-Town 
Association for Community Living, 1,007,405; 

Valley Association for Community Living, 2,462,613; Vita Community Living Services of Toronto Inc., 1 ,344,304; 
Victorian Order of Nurses for Canada, 145,481; 

Welland District Association for Community Living, 2,595,620; West Nipissing Association for Community 
Living, 1,235,703; West Parry Sound Association for Community Living, 682,131; Windsor Community 
Living Support Services, 2,673,900; 



80 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Y.W.C.A. of Canada, 1,188,620; York South Association for Community Living, 2,746,464; Accounts un<fe 
$120,000—2,436,163. 

Sheltered Workshops, Protective and Other Supportive Services ($387,142,337): 

Access Better Living Inc., 130,722; Access Community Services Inc., 1,865,092; Ajax-Pickering and Whitb 
Association for Community Living, 3,210,478; Algoma Health Unit, 511,884; Alice Saddy Associatioi 
1,641,353; Almaguin Highlands Community Living, 732,526; Almonte Community Development Corp 
244,647; Alternatives Community Program Services (Peterborough) Inc., 192,584; Anago Non-Residentis 
Resources Inc., 41 1,106; L'Arche-Ottawa, 196,705; L'Arche-Sudbury Inc., 179,992; Arnprior and Distew 
Association for Community Living, 184,126; Association for Community Living Lanark County, 652,581 
Association pour l'integration sociale d'Ottawa-Carleton, 451,842; Atikokan and District Association fc 
Mentally Retarded, 534,273; Avenue II Community Program Services Thunber Bay Inc., 2,060,000; 

Barrie and District Association for People with Special Needs, 4,378,620; Bethesda Community Services c 
Niagara Inc., 1,476,190; Bob Rumball Centre for the Deaf, 367,309; Brampton Caledon Community Livinj 
4,436,449; Brantford and District Association for Community Living, 1 ,698,483; Brockville and Area Centr 
for Developmentally Handicapped Persons, 1,604,291 Brockville and District Association for Communit 
Involvement, 674,782; Brockville and Area Community Living Association, 1,748,468; Brockville Genen 
Hospital, 367,552; Burlington Association for Community Living, 1,408,160; 

Cambridge Association for the Mentally Handicapped, 2,737,116; Campbellford District Association fo 
(Community Living, 1,156,271; Canadian Deaf Blind and Rubella Association Inc., 253,301; Canadian Menta 
Health Association, 652,924; Career Services, 389,695; Carleton Place and District Memorial Hospital 
1,010,278; Catholic Charities of the Archdiocese of Toronto, 465,179; Catholic Family Services c 
Hamilton-Wentworth, 321,500; Catholic Family Services of Ottawa-Carleton, 374,834; Catulpa-Tamarac 
1,064,274; Central Park Lodge Inc., 138,817; Central Seven Association for the Developmental! 
Handicapped 1,735,983; Centretown Community Health Centre Inc., 336,368; Chatham and Distric 
Association for Community Living, 4,330,604; Chedoke-McMaster Hospitals, 4,301,790; Children At Risk 
305,174; Children's Aid Societies (C.A.S.) of: Bruce, County of, 208,889; Dufferin, County of, 138,192 
Hamilton-Wentworth, 178,320; Nipissing, District of, 326,205; Ottawa-Carleton, 890,664; Rainy Rivei 
District of, 822,360; Children's Hospital of Eastern Ontario, 1,031,143; Children's Rehabilitation Centre o 
Essex County, 802,636; Christian Horizons Inc., 12,368,767; Circle of Children Inc., 177,646; Cochram 
Association for Community Living, 397,725; Cochrane Temiskaming Resource Centre, 2,662,895 
(Tollingwood Community living, 7 15,921; Comcare-Homeward Bound, 218,705; Community Access Suppor 
Services (Norfolk), 1,909,056; Community Counselling of Nipissing, 355,41 1; Community Living-Algoma 
4,821,902; Community Living Association for South Simcoe, 1,203,178; Community Living-Central Huron 
2,200,326 Community Living-Fort Erie, 657,750; Community Living-Huntsville, 877,071; Communit; 
Living-Huronia, 1,303,977; Community Living-Kincardine and District, 568,063; Community Living-London 
4,296,418; Community Living-Mississauga, 3,846,706; Community Living-Niagara Falls, 1,608,824 
Community Living-North Frontenac, 515,935; Community Living-Oakville, 1,531,216; Communit; 
Living-Owen Sound and District, 1,708,003; Community Living-Renfrew and District, 749,423; Communitj 
Living-South Huron, 1,842,694; Community Living-Stormont County, 1,046,138; Communit; 
Livmg-Timmins, 771,539; Community Living-Wiarton and District, 910,499; Community Occupationa 
Therapists and Associates, 358,657; Community Services In Hastings, Lennox and Addington, 2,144,515 
Community Visions and Networking (Quinte) Association, 482,026; Cornwall General Hospital, 158,256 
Counselling Services of Belleville and District, 1,744,225; 

Dryden and District Association for Community Living, 1,268,631; Dufferin Association for Community Living 
1,671,381; Dundas County Community Living Inc., 699,329; Durham Association for Family Respite Rebel 
Services, 1,822,414; Durham, Regional Municipality of, 693,282; 

East York Residental Services, 167,543; Elmira and District Association for Community Living, 1,491,972; Equip 



PUBLIC ACCOUNTS, 1995-96 81 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

(Thygiene mentale pour francophones de Stormont, Dundas et Glengarry Inc., 335,169; Erinoak Serving 
Young People With Physical Disabilities, 982,150; Espanola and District Association for Community Living, 
546,748; Essex County Association for Community Living, 5,01 1,850; Extend-a-Family Kitchener/Waterloo 
Association, 606,856; Extend-a-Family (North York), 137,492; Extend-a-Family (Scarborough), 180,021; 
Extend-a-Family (Toronto), 129,004; Extend-a-Family (Windsor and Essex County), 307,556; 

Family Counselling Centre of Brant Inc., 493,414; Family Counselling and Support Services of 
Guelph- Wellington, 348,809; Family Services Association of Metropolitan Toronto, 482,648; Family 
Services Centre of Sault Ste. Marie and District, 1 88,3 10; Family Services London, 305,322; Family Services 
of Peel, 183,760; Family Services of Windsor, 217,990; Family Services Perth-Huron, 691,724; Fort Frances 
and District Association for Community Living, 2,043,399; Forward House of London, 1,573,671; Friends 
of L'Arche, 378,150; 

Gananoque Association for Community Living, 217,109; George Jeffrey Children's Treatment Centre, 207,357; 
Georgina Association for Community Living, 1,425,788; Geraldton and District Association for Community 
Living, 1,450,800; Geraldton, Town of, 165,081; Glengarry Association for Community Living, 578,538; 
Golfview Homes, 161,137; Grimsby/Lincoln and District Association for Community Living Inc., 1,755,830; 
Groupe action pour l'enfant, la famille et la communaute de Prescott-Russell, 715,960; Guelph Community 
Health Centre, 170,860; Guelph and District Extend-a-Family Association, 261,706; Guelph Wellington 
Association for Community Living, 6,633,322; 

H.A.R.C. Inc., 371,738; Haldimand Association for the Developmental^ Challenged, 647,456; 
Haldimand-Norfolk Resource, Education and Counselling Help, 784,355; Haliburton District Association for 
Mentally Retarded, 375,428; Halton, Regional Municipality of, 210,000; Hamilton Association for Community 
Living, 3,669,194; Harcourt Residential Services, 213,956; Harmony Centre Skills Unlimited Workshop, 
429,913; Hatts Off Specialized Services, 330,200; Hearst and District Association for Mentally Handicapped, 
373,284; Hotel Dieu Hospital, 392,254; 

Independent Living Residences for Deaf-Blind, 1,139,824; Infant and Family Program Inc.-Windsor and Essex 
County, 735,179; Ingersoll Support Services, 762,518; Integrative Housing Inc., 742,425; Iroquois Falls 
Association for Community Living, 416,866; 

JD. Griffin Adolescent Centre, 1,116,156; Jewish Family and Child Service of Metropolitan Toronto, 168,906; 

K.C. MacLure Habilitation Centre, 423,225; Kapuskasing Association for Community Living, 747,575; Kenora 
Association for Community Living, 3,728,916; Kent County Children's Treatment Centre, 214,976; Kerry's 
Place Corp., 2,090,358; Kingston and District Association for Community Living, 4,082,489; Kirkland Lake 
and District Association for the Developmentally Handicapped, 898,975; Kitchener- Waterloo Counselling 
Services Inc., 161,833; Kitchener-Waterloo Habilitation Services, 4,637,994; 

Lake Ridge Community Support Services, 714,780; Lake of the Woods Child Development Centre, 279,800; 
Lakehead Association for Community Living, 7,906,085; Lakehead Regional Family Centre, 536,398; 
Lakehead Social Planning Council, 198,000; Lambton County Association for the Mentally Handicapped, 
3,709,365; Lanark, County of, 395,913; Lansdowne Children's Centre, 1,010,272; Laurentian Hospital, 
5 1 1,839; Leads Employment Services London Inc., 716,579; Leeds, Grenville and Lanark District Health 
Unit, 375,640; Lennox and Addington Association for Community Living, 383,801; Lennox and Addington 
Family and Children's Services, 120,529; Lindsay and District Association for Community Living, 2,308,828; 
Lions Home for Deaf Children, 284,633; Listowel and District Association for Community Living, 636,379; 
Lutheran Community Care Centre of Thunder Bay, 582,000; 

Madawaska Valley Association for Community Living, 500,544; Madoc C.O.P.E. Corp., 259,690; 
Mainstream-Unsheltered Workshop Inc., 134,292; Mallorytown Residential Support Programs, 390,610; 



82 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Manitoulin and District Association for Community Living, 387,032; Mattawa and District Association fo 
Community Living, 309,635; Meaford-Beaver Valley Community Support Services, 820,325; Meta Cento 
for the Developmentally Handicapped, 1,508,733 Metropolitan Toronto Association for Community Living 
12,593,863; Ministry of Health, 1,334,501; Mississauga Hospital, 515,039; Montage Support Services 
714,375; Moosonee/Moose Factory Association for Community Living, 253,727; Muki Baum Association 
for Rehabilitation of Multi-Handicapped Inc., 2,509,590; Muskoka-Parry Sound Community Mental Healu" 
Services, 136,687; 



Network North, 1,095,832; New Frontiers Support Services, London-Middlesex, 1,081,195; Newmarket an( 
District Association for Community Living, 1,364,291; Niagara Family and Children's Services, 214,500 
Niagara Peninsula Crippled Children's Society, 207,300; Niagara, Regional Municipality of, 302,200; Niagan 
Training and Employment Agency Inc., 628,200; Nipigon-Red Rock Association for Mentally Retarded 
451,219; Norfolk Association for Community Living, 3,778,000; North Bay and District Association foi 
Community Living, 2,147,056; North Grenville Association for Community Living, 1,041,717; North Haltor 
Association for Developmentally Handicapped, 1,356,566; North Hastings Community Integrator 
Association, 497,409; North of Superior Association for Community Living, 183,000; North Wentwortl 
Association for the Mentally Retarded, 428,485; Northern College of Applied Arts and Technology, 884,907 
Northumberland Family Respite Inc., 186,637; 

Oakdale Child and Family Service Ltd., 696,049; Oaklands Regional Centre, 436,458; Oakville Children's Home 
Ltd., 217,228; Ongwanada Hospital, 8,158,120; Ontario Federation for Cerebral Palsied, 233,195; Orillia 
Association for the Handicapped, 2,058,159; Oshawa and District Association for Community Living, 
6,154,721; Oshawa General Hospital, 127,801; Ottawa Carleton Life Skills Inc., 1,197,060; Ottawa and 
District Association for Mentally Retarded, 4,027,561 ; Ottawa Rotary Home, 450,249; Ottawa Valley Autistic 
Homes, 183,088; 

Para-Med Health Services, 214,953; Parent Program In Early Language Intervention, 186,541; Parents foi 
Community Living Kitchener-Waterloo Inc., 165,944; Parents Helping Parents Association, 286,132; Parry 
Sound Child and Family Centre, 944,659; Participation House Project (Durham Region) Inc., 1,138,999; 
Participation House Project London, 545,599; Participation Lodge-Grey/Bruce, 395,201; Patricia Centre for 
Children and Youth, 620,648; Peel, Regional Municipality of, 234,100; Pembroke and District Association 
for (immunity Living, 1,180,000; Perth and Smiths Falls District Hospital, 758,836; Peterborough, City of 1 
and Peterborough, County of, Health Unit, 167,320; Peterborough and District Association for Community 
Living, 2,010,216; Peterborough Hearing Handicapped Group Home Society, 698,022; Phoenix 1, 204,349; 
Pioneer Youth Services Ltd., 630,046; Plainfield Community Homes, 1,421,059; Port Colbome Association 
for Community Living, 1,041,440; Port Hope/Cobourg and District Association for Community Living, 
1,058,387; Prescott and Russell Association for Community Living, 1,1 10,444; Prince Edward Association 
for Community Living, 1,019,078; 

Quad County Association for Mentally Retarded, 832,934; Quinte Vocational Support Services, 381,603; 

Reena Foundation, 4383,346; Religious Hospitallers of St. Joseph of Hotel Dieu of Kingston, 208,286; Renfrew 
County and District Health Unit, 877,714; Royal Victoria Hospital of Barrie, 217,001; Rygiel Home, 717,671; 

St. Catharines Association for Community Living, 2,720,700; St. Catharines Mainstream Non-Profit Housing 
Project, 144,600; St. Francis Advocates Samia (Inc.), 604,252; St. Lawrence College of Applied Arts and 
Technology, 120,000; St. Mary's District Association for Community Living, 910,891; St. Thomas/Elgin 
Association for Community Living, 3,668,571; Salvation Army Canada East, 2,017,1 13; Samia and District 
Association for Community Living, 2,194,602; Sarnia and District Children's Treatment Centre, 181,370; 
Service Coordination for Persons with Special Needs, 76730; Services communautaires de Prescott-Russell, 
215,766; Simcoe Habilitation Services Inc., 238,335; Sioux Lookout-Hudson Association for Community 
Living, 1,492,244; Social Service Bureau Samia/Lambton Inc., 249,269; South Muskoka Association for 



PUBLIC ACCOUNTS, 1995-96 83 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Community Living, 1,989,462; South-East Grey Support Services, 1,135,161; Stewart Homes Inc., 689,858; 
Stormont, Dundas, Glengarry Developmental Services Centre, 1,130,840; Stratford and District Association 
for the Mentally Retarded, 2,356,772; Strathroy and Area Association for Community Living, 2,203,615; 
Sudbury Community Service Centre, 1,597,158; Sudbury and District Association for Community Living, 
3,136,413; Sunbeam Residential Development Centre, 2,469,347; Surex Community Services, 858,721; 
Surrey Place Centre, 8,653,212; 

Tayside Community Residential and Support Options, 367,507; Tillsonburg and District Association for 
Community Living, 3,095,220; Total Communication Environment Inc., 213,209; Treatment Centre of 
Waterloo Region, 209,213; Trent University, 502,125; Trenton and District Association for Community 
Living, 512,871; Tri-County Adult Protective Service, 897,486; Tri-County Mennonite Homes, 764,050; 
Tri-Town Association for Community Living, 610,01 1; 

University of Western Ontario, 313,755; 

Valley Association for Community Living, 1,538,643; Victorian Order of Nurses for Canada, 1,822,623; Vita 
Community Living Services of Toronto Inc., 1,337,608; 

Walkerton District Community Support Services, 2,144,224; Wallaceburg and Sydenham District Association for 
Community Living, 1,698,439; Waterloo, Regional Municipality of, 306,815; Welland and District 
Association for Community Living, 1 ,049,678; West Nipissing Association for Community Living, 1 ,086,884; 
West Parry Sound Association for Community Living, 725,198; Wesway Inc., 1,546,552; Windsor 
Community Living Support Services, 4,459,340; Wingham and District Association for Community Living, 
1,284,235; Woodgreen Community Centre, 160,435; Woodstock General Hospital Trust, 435,000; 
Woodstock and District Developmental Services, 3,875,077; 

Y's Owl Manufacturing Co-op. Inc., 375,297; Y.MCA. of Canada, 292,454; Y.W.C.A. of Canada, 932,054; York 
Central Hospital Association, 656,095; York Community Services, 172,515; York, Regional Municipality 
of, 650,366; York South Association for Community Living, 2,003,791; York Support Services Network, 
1,205,624; Accounts under $120,0000—25,619,891. 

Payments in Lieu of Municipal Taxes ($422,725): 
Accounts under $120,000 — 422,725. 



Broader Public Sector-Other Grants ($317,603): 
Accounts under $120,000— 3 17,603. 

Less: Recoveries from Other Ministries ($56,608): 
Accounts under $120,000—56,608. 

jobsOntario ($35,827,597): 

joblink Ontario ($6,899,091): 

Algoma, District of, Social and Family Services, 293,144; Bruce, County of, 296,602; Computer Training Wheels 
of Simcoe County, 138,375; Cornwall, City of, 289,525; Economic Development Corp., 268,750; 
Hamilton- Wentworth, Regional Municipality of, 442,000; Kingston, City of, 289,575; Labourhood Homes 
Resource Centre Inc., 181,604; Lennox and Addington, County of, 168,930; Life Spin-joblink Innovations 
Projects, 150,324; Metropolitan Toronto, Municipality of, 672,000; Ontario Training and Adjustment Board, 
552,802; Ottawa-Carleton, Regional Municipality of, 579,150; Sudbury, District of, 286,260; Waterloo, 
Regional Municipality of, 431,270; Windsor, City of, 590,000; Y.M.C.A. Canada, 126,738 Accounts under 
$120,000—1,142,042. 



84 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Municipal/First Nation Employment Services and Support ($28,928,506): 

Algoma, District of, Social and Family Services, 658,989; Barrie, City of, 136,264; Brant, County of, 453,941 
Bruce, County of, 136,406; Chiefs of Ontario Inc., 250,000; Community Living-Mississauga, 144,111 
Community Opportunities Development Association Waterloo/Wellington, 667,505; Cornwall, City oi 
202,243; Dufferin, County of, 224,126; Durham, Regional Municipality of, 617,765; Essex, County ol 
464,579; Grey, County of, 132,097; Haldimand/Norfolk, Regional Municipality of, 131,493; Halton, Regiona 
Municipality of, 327,238; Hamilton- Wentworth, Regional Municipality of, 1,217,142; Hastings, County ol 
286,1 17; Kenora, Town of, 148,300; Kent, County of, 157,709; Kingston, City of, 188,786; Lakeshore Are, 
Multi-Service Project Inc., 37 1 ,357; London, City of, 1 ,097,723; Lovesick Lake Native Women's Association 
297,834; Low Income People Involvement of Nipissing Inc., 652,349; Metropolitan Toronto, Municipality 
of, 6,714,670; Ministry of Municipal Af&irs, 314,933; Niagara, Regional Municipality of, 564,695; Nipissing: 
District of, 159,991; North Bay, City of, 129,234; Northumberland, County of, 509,755; Opportunities 2000 
333,795; Ottawa-Carleton, Regional Municipality of, 3,185,619; Peel, Regional Municipality of, 575,453 
Peterborough, City of, 166,721; Sault Ste. Marie, City of, 184,053; Simcoe, County of, 602,497; Sudbury 
District of, 734,241 ; Thunder Bay, City of, 725,200; United Counties of Prescott and Russell, 326,306; Unitec 
Counties of Stormont, Dundas and Glengarry, 163,495; Waterloo, Regional Municipality of, 1,054,796 
Windsor, City of, 509,041; Y.M.C.A. Canada, 568,873; York, Regional Municipality of, 444,554; Account 
under $120,000—1,996,511. 

Capital Fund ($16,230,093): 

Aboriginal Healing and Wellness Strategy ($0): 

Association of Iroquois and Allied Indians, 250,000; Barrie Native Advisory Circle, 287,000; Chippewas o: 
Nawash First Nations, 195,000; Grand Council Treaty #3, 398,980; Manotsaywin Nanotoojig Inc., 224,894 
Mohawk Council of Akwesasne, 223,500; Six Nations of Grand River Territory, 372,000; Six Nations Indiar 
Reserve, 415,000; Temagami Indian Band, 157,500; Accounts under $120,000—316,644; 

Less: Recoveries from Other Ministries ($2,840,518): 

Ontario Native Affairs Secretariat, 137,055; Ontario Native Affairs Directorate, 2,703,463. 



Violence Against Women ($1,240,965): 

People In Transition (Alliston) Inc., 129,345; Three Oaks Foundation, 370,819; Women's Place-Welland District, 
635,000; Accounts under $120,000—105,801. 

Child Care ($5,800,866): 

Canadian Mothercraft Society of Ottawa-Carleton, 556,063; Centennial College of Applied Arts and Technology, 
149,169; Chapleau Child Care Inc., 414,500; La cit£ collegiale, 1,300,848; Le centre de services de garde 
lucioles, 134,745; Ojibways of Couchiching Band, 151,741; Rosalind Blauer Centre for Child Care, 585,200; 
Simcoe County Roman Catholic School Board, 400,000; Young Men's and Young Women's Christian 
Association of Guelph, 950,000; Accounts under $120,000—1,158,600. 

Other Transfer Payment Capital Grants ($9,188,262): 

Brantford and District Association for Community Living, 251,731; Cambridge Association for the Mentally 
Handicapped, 306,077; Children's Aid Society (C.A.S.) of: Hamilton- Wentworth, 800,000; Kingston, City 
of and Frontenac, County of, 120,000; Centre for the Developmentally Challenged of Thunder Bay and 
District, 150,000; Christian Horizons Inc., 1,081,673; Collingwood Community Living, 235,240; Community 
Living-Fort Erie, 350,000; Community Living-London, 239,232; Crisis Centre North Bay, 1,050,000; 
Grimsby/Lincoln and District Association for Community Living Inc., 200,000; Hamilton East Community 
Services Corp., 148,178; Kenora-Patricia Child and Family Services, 765,550; Kerry's Place Corp., 486,415; 
Metropolitan Toronto, Municipality of, 200,000; New Leaf Living and Learning Together Inc., 132,324; North 
Wentworth Association for the Mentally Retarded, 128,570; Notre Dame of St. Agatha, 132,284; Ongwanada 
Hospital, 424,932; Port Colbome Association for Community Living, 283,365; Salvation Army Canada East, 



PUBLIC ACCOUNTS, 1995-96 



85 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Concluded 

317,100; Sertoma Child and Youth Centre, 200,000; Sunbeam Residential Development Centre, 287,000; 
Accounts under $120,000—898,591. 

j^otal Other Payments 8,474,786,565 

Statutory ($38,867) 

Minister's Salary ($30,003) 

jlon. David H. Tsubouchi June 26, 1995 to March 31, 1996 22,953 

,ion. Tony Silipo April 1, 1995 to June 25, 1995 7,050 



Janet Ecker . 
(iandy Hope 



Parliamentary Assistant's Salary ($8,864) 



July 12, 1995 to March 31, 1996 6,686 

April 1, 1995 to June 25, 1995 2,178 



Voted 

Salaries and Wages 
Employee Benefits . 
Travelling Expenses 
Other Payments . . . 



Summary of Expenditure 



373,191,566 

66,623,895 

5,299,640 

8,474,786,565 



Statutory 

Total Expenditure, Ministry of Community and Social Services 



8,919,901,666 

38,867 

$8,919,940,533 



PUBLIC ACCOUNTS, 1995-96 87 

MINISTRY OF CONSUMER AND COMMERCIAL RELATIONS 

Hon. Norman Sterling, Minister 
Hon. Marilyn Churley, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($73,575,485) 

Temporary Help Services ($2,549,936): 

Goodwill Industries of Toronto, 525,496; Management Board Secretariat, 1,502,536; Manpower Temporary Services, 135,586; 
The People Bank, 340,656; Accounts under $50,000 — 45,662. 

Payments to Other Ministries ($2,004,045): 

Solicitor General and Correctional Services, 1,598,686; Accounts under $50,000 — 405,359. 

Less: Recoveries from Other Ministries ($5,107,414): 

Gaming Control Commission General Fund, 4,666,914; Ontario Native Affairs Secretariat, 190,000; Accounts under 
$50,000—250,500. 

Employee Benefits ($12,982,559) 

Payments for: Canada Pension Plan, 1,537,392; Dental Plan, 984,595; Employer Health Tax, 1,530,760; Group Life Insurance, 
183,442; Long Term Income Protection, 983,510; Ontario Public Service Employees' Union Pension Fund/Public Service 
Pension Fund, 2,036,220; Supplementary Health and Hospital Plan, 1,051,572; Unemployment Insurance, 2,669,322. 

Other Benefits: Attendance Gratuities, 154,609; Death Benefits, 12,522; Early Retirement Incentive, 24,003; 
Maternity/Parental/ Adoption Leave Allowances, 518,862; Severance Pay, 1,488,979. 

Workers' Compensation Board, 303,622. 

; Payments to Other Ministries ($438,319): 

Solicitor General and Correctional Services, 267,125; Accounts under $50,000 — 171,194. 

Less: Recoveries from Other Ministries ($935,170): 

Gaming Control Commission General Fund, 647,675; Accounts under $50,000 — 287,495. 

Travelling Expenses ($2,197,147) 

Hon. N. Sterling, 3371; J. Flaherty, 849; S. Lai, 2,123; J. Wolfson, 1,796; R. Anderson, 11,219; D. Barrette, 11,483; G. Belore, 
14,352; D. Brickman, 1 1,315; D. Brown, 14,591; G. Cahill, 12,506; D J. Carson, 18,912; J. Castel, 30,731; A. Caughey, 23,834; 
A Ciampini, 10,349; M. Cleary, 10,907; P.J. Curji, 15,053; B. Davis, 10,399; R. Dawson, 18,737; G. Fotia, 17,741; L. Geisel, 
15,392; P. Gordon, 11,764; M. Halfacree, 10,887; D. Hanrath, 10,247; G.A. Hawke, 10,669; P. Hawman, 10,234; W. Hicks, 
1 1,725; N.Kazias, 1 1,955; E J. Kelly, 15,776; M. Lalonde, 14,867; W.H. Lawrence, 15,148; G. Lebel, 14,657; B.Lux, 11,059; 
RX>. McGee, 22,586; R. McGrath, 29,010; R. Minler, 16,896; J. Murphy, 10,947; S. Oliver, 23,617; W. Pennington, 10,226; 
J. Rabeau, 19,636; MP. Sharland, 11,736; R. Tetreault, 12,621; R. Viola, 12,115; C.E. Vlahovic, 18,895; P. Webb, 16,232; 
D.B. Wilson, 19,519; R.A. Wilson, 20,396; C.E. Wood, 21,834; Accounts under $10,000— 1,526,233. 

Other Payments ($50,320,400) 

Materials, Supplies, etc. ($20,704,066): 

Andersen Consulting, 80,000; American Society of Mechanical Engineers, 80,665; Azon Canada Inc., 468,498; Bell Canada, 
476,261; Bell and Howell Ltd, 425,755; Callpro, 1 13,576; Canada Post Corp., 1,008,596; Canadian Bank Note Company 



88 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF CONSUMER AND COMMERCIAL RELATIONS — Continued 

Ltd., 126,774; Canadian Trotting Association., 101,079; Cantel Inc., 51,985; Dale Intermediaries Ltd., 133,283; Dat| 
Business Forms, 82,346; Datacom Imaging Systems Inc., 50,226; Data Repro Com. Ltd., 60,757; Deloitte and Touchei 
133,000; Dun and Bradstreet Canada, 66,575; GE Capital Canada Inc., 641,557; Grand and Toy Ltd., 102,908; Hewlet 
Packard (Canada) Ltd, 543,405; IBM. Canada Ltd., 488,318; Innova Envelope, 53,697; Information Systems Managemen! 
Corp., 208,627; ITC Systems, 55,687; J.B. Rolland Papers Ltd., 98,361; Judith Killoran, 114,692; Kodak Canada Inc.i 
91,934; Lancaster Datamark, 97.796; LBMS Inc., 134,275; Liquor Control Board of Ontario, 550,976; MFP Technology 
Services Ltd, 687,217; Mid-Range Computer Brokers Inc., 70,437; Ministries: Attorney General, 2,916,361; Managemen; 
Board Secretariat, 5,315,459; Solicitor General and Correctional Services, 220,006; Transportation, 53,373; Mobility 
Canada, 64,339; National Time Equipment, 63,208; NBS Technologies Inc., 92,373; Novell Inc., 62,593; Ontario Horsi 
Racing Industry Association, 108,698; Perma Printing, 58,651; Pitney Bowes of Canada Ltd., 78,817; Price Waterhousei 
95,406; Purolator Courier Ltd., 166,097; Receiver General of Canada/RCMP, 58,147; Reed Stenhouse Ltd., 74,767 j 
Relational Solutions, 384,470; Stanley Sadinsky, 74,1 17; Savin Canada Inc., 122,357; Scan-Optics (Canada) Ltd., 206,937! 
S. Scheller, 75,907; Solness Inc., 90,184; Somerville National Leasing and Rentals Ltd., 93,925; Stream Internationa 
Canada, 63,993; Swansea Computer Specialists, 102,718; Tenet Computer Group Inc., 303,531; Thunder Bay.City of 
139,245; Thunder Bay Telephone, 65,924; Triex Computer Solutions, 71,251; Unique Envelope, 58,230; Visual Systems 
Development, 57,915; Xerox Canada Ltd., 324,293; Accounts under $50,000 — 5,255,025. 

Less: Recoveries from Other Ministries ($3,613,5 14): 

Gaming Control Commission General Fund, 3,034,353; Horse Racing Strategy Fund, 325,000; Teranet Land Services Inc. 
104,044; Accounts under $50,000—150,1 17. 

Grants, Subsidies, etc. ($29,616,334): 

Barrie Raceway Holdings Ltd, 295,612; Equine Research, 208,434; Flamboro Downs Holdings Ltd, 1,124,729; Hiawatha Horse 
Park, 255,078; Kawartha Downs Ltd., 138,754; Kingston Park Raceway Ltd., 118,668; The Ontario Jockey Club. 
13,241,403; Rideau Carleton Raceway, 527,054; Standardbred Improvement Program (Ontario Sires Stakes and Trillium). 
6,855,602; Standardbred Publicity and Promotion Program, 325,000; Sudbury Downs Holdings Ltd., 255,922; 
Thoroughbred Improvement Program, 3,567,007; Western Fair Association., 582,771; Windsor Raceway Inc., 1,319,063; 
Woolwich Agricultural Society, 376,725; Accounts under $120,000 — 424,512. 

Total Other Payments 50,320,400 

Statutory ($538,867) 

Minister's Salary ($30,003) 

Hon. Norman Sterling June 26, 1995 to March 31, 1996 22,953 

Hon. Marilyn Churley April 1, 1995 to June 25, 1995 7,050 

Parliamentary Assistant's Salary ($8,864) 

James Flaherty July 12, 1995 to March 31, 1996 6,686 

Noel Duignan April 1, 1995 to June 25, 1995 2,178 

Payments under The Land Tides Act ($500,000) 

Land Titles Assurance Fund 500,000 



PUBLIC ACCOUNTS, 1995-96 89 

MINISTRY OF CONSUMER AND COMMERCIAL RELATIONS — Concluded 

Summary of Expenditure 

Voted 

Salaries and Wages 73,575,485 

Employee Benefits 12,982,559 

Travelling Expenses 2,197,147 

Other Payments 50,320,400 

139,075,591 
Statutory 538,867 

Total Expenditure, Ministry of Consumer and Commercial Relations . $139,614,458 



PUBLIC ACCOUNTS, 1995-96 91 

MINISTRY OF CULTURE, TOURISM AND RECREATION 

Hon. Marilyn Mushinski, Minister 
Hon. Anne Swarbrick, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($34,695,283) 

'Temporary Help Services ($312,088): 

Contractors Network Corporation, 59,522; Creative Personne Inc., 55,642; Ecco Staffing Services, 74,339; Accounts under 
$50,000—122,585. 

Payments to Other Ministries ($716,292): 

Management Board Secretariat, 692,413; Accounts under $50,000—23,879. 

Less: Recoveries from Other Ministries ($257,142): 

Management Board Secretariat, 189,011; Accounts under $50,000 — 68,131. 

Employee Benefits ($5,559,096) 

Payments for Canada Pension Plan, 636,008; Dental Plan,325,01 1; Employer Health Tax, 682,071; Group Life Insurance, 67,753; 
Long Term Income Protection, 342,3 12; Ontario Public Service Employees' Union Pension Fund/Public Service Pension Fund, 
678,299; Supplementary Health and Hospital Plan, 341,51 1; Unemployment Insurance, 1,154,753. 

Olher Benefits: Attendance Gratuities, 27,131; Early Retirement Incentive, 13,728; Maternity/Parental/ Adoption Leave Allowances, 
145,057; Severance Pay, 1,072,034; GO-Temp Benefits,100,933. 

Workers' Compensation Board, 85,817. 

Less: Recoveries from Other Ministries ($1 13,322): 
Accounts under $50,000—1 13,322. 

Travelling Expenses ($847,248) 

E. Todres, 2,945; S. Buonocore, 12,522; D.R. Clarke, 14,415; J. Cole, 16,419; J.M. Cruickshank, 13,288; J. Le Gal, 20,870; R. 
Merwin, 10,851; M Pezzuto, 21,256; D. Ross, 29,596; J. Ruby, 13,713; R. Zizman, 27,704; Accounts under $10,000—672,071. 

Less: Recoveries from Other Ministries ($8,402): 
Accounts under $10,000—8,402. 

Other Payments ($399,171,015) 

Materials, Supplies, etc. ($26,527,017): 

Advanced Construction Industries, 84,301; Alltour Marketing Support Services Ltd., 332,831; Association of Canadian 
Publishers, 81,543; Bay Consulting Group, 1 18,440; Beard Winter Barrister, 60,000; Bell Canada, 493,326; Canada Market 
Research Ltd., 60,000; Canada Post Corporation, 749,426; Cognos, 90,525; Communications in Business, 273,155; 
Compugen Systems Ltd., 115,557; Corrweb Litho Inc., 127,444; Creative Stock Photography Agency Ltd., 132,300; DHL 
International Express Ltd., 100,041; D.J. Beckley Consulting Ltd., 307,184; Dale Intermediaries Ltd., 147,218; Digital 
Equipment of Canada Limited, 396,328; Fitting Words Inc., 72,867; G.B. Catering Limited, 195,578; GE Capital Fleet 
Services, 70,967; GSA Consulting Group Inc., 180,204; Grand and Toy, 61,857; Hugh Anson-Cartwright, 54,000; Insignia 
Marketing Research Inc., 68,000; Interlink Freight Systems, 57,319; J.B. Roland Papers Ltd., 71,287; MFP Technology 
Services Ltd, 1,323,193; Mallon, Hudolin and Associates, 142,145; Manpower Temporary Services, 81,486; Mapledoram 



92 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF CULTURE, TOURISM AND RECREATION — Continued 

Brokers Limited, 63,742; Media Buying Services Ltd., 674,945; Media Reach, 58,732; Ministries: Attorney Generaj 
1,270,660; Economic Development and Trade, 118,342; Management Board Secretariat, 1,913,249; Mobility Canadl 
56,994; Mohawk College of Applied Arts and Technology, 66,283; Motels Ontario, 61,440; Network Cabling Service Ltd 
61,901; Ontario Hydro, 1 10,510; Ontario Physical and Health Education, 450,000; Onyx Computers Incorporated, 92,70^ 
PC Etcetera, 105,559; Participaction, 50,139; Phoenix Partnerships Inc., 86,703; Pinkerton Security and Investigatio 
Services, 62,835; Pitney Bowes, 129,774; Promanad Communications Inc., 194,199; Purolator Courier Ltd., 95,697; SEC! 
Japan Inc., 205,135; SMW Advertising Ltd, 4,297,796;St Joseph Printing, 1,301,930; Savin Canada Inc., 144,645; Sonati 
Systems Inc., 57,672; Statistics Canada, 270,374; Stream International Canada Ltd., 82,829; Suji and Associates, 103.98C 
THRM Records Consulting Inc., 171,757; Tenet Computer Group Inc., 108,927; Thorn, 57,152; Thunder Bay Hydrc 
79,741; Tory Tory DesLauriers and Binnington, 85,1 12; Two Dimensions Inc., 691,265; Tyrell Press Ltd., 130,815; Uni 
Lumin Inc., 89,504; Unitel Communications Inc., 354,853; Wall-Ace, 183,288; Xerox Canada Ltd., 194,722; YMO 
Canada Geneva Park, 53,714; Accounts Under $50,000—6,934,359. 

Less: Recoveries from Other Ministries and Agencies ($845,481): 

Citizenship, 285,144; Economic Development and Trade,182,373; Ontario Training and Adjustment Board, 377,964. 

Grants, Subsidies, etc. ($372,643,998): 

Aboriginal Film and Video, 187,962; Aish, Hatorah, 450,000; Ajax Library Board, 197,743; Algoma Kinniwabi Trave 
Association, 215,831; Almaquin-Nipissing Travel Association Inc., 206,838; Art Gallery of Ontario, 12,668,910; Art 
Etobicoke, 120,446; Association of Community Information Centres, 206,422; 

Barrie Library Board 290,028; Belleville Library Board 124,969; Big Thunder Sports Park, 812,044; Brampton Library Board 
564,463; Brantford Library Board, 296,425; Brockville YM-YWCA, 1,047,780; Bruce County Library Board, 308,496 
Burgar Rowe, 687,275; Burlington, City of, 1,025,764; Burlington Library Board, 370,934; 

CIC of Metro Toronto, 146,313; CJRT-FM, 1,350,400; Cambridge YMCA, 750,000; Cambridge Library Board, 253, 783 
Campbellford, City of, 275,000; Canadian Children's Dance Theatre, 200,000; Canoe Ontario, 237,061; Capitol Theatn 
Heritage Foundation, 176,610; Centre Polyvalent des ain6s, 375,000; Chapleau Board of Education, 323,925; Chathan 
Library Board 132,866; Chiefs of Ontario, 162,540; Clarington Library Board, 121,660; Club Roma, 425,000; Committet 
to Promote Toronto, 297,065; Communications and Electronics Museum, 200,000; Cornwall Library Board, 153,161; Cur 
Ontario, 144,600; 

East York Library Board, 342,186; East Zorra Tavistock Township, 866,000; Easter Seal Society, 895,500; Eastern Ontario 
Development Corporation, 161,000; Eastern Ontario Travel Association, 375,843; Elgin County Library Board, 186,867 
Essex, City of, 1,384,540; Essex County Library Board, 380,704; Etobicoke, City of, 429,199; Etobicoke Library Board 
876,356; 

Federation of Broomball Association of Ontario, 154,098; Field Hockey Ontario, 173,283; Football Ontario, 169,572; Fort Erie, 
City of, 1,025,515; Franc-O-Forme, 135,000; Frontenac County Library Board, 283,319; 

Georgina, City of, 975,000; Gloucester Library Board 365,099; Guelph Library Board, 260,218; 

Haliburton County Library Board, 196,076; Hamilton, City of, 885,968; Hamilton Library Board, 1,050,410; Hanover, Town 
of, 600,000; Harbourfront Centre, 264,850; Hockey Development Centre of Ontario, 594,489; Huron County Library Board, 
245,368; 

JG Taylor Community Centre Inc., 1,596,622; James Bay Frontier Travel Association, 212,033; Japanese Canadian Cultural 
Centre, 799,909; Judo Ontario, 146,804; 

Kent County Library Board, 257,284; Kingston Library Board, 216,961; Kitchener Library Board, 506,914; 

Lambton County Library Board 465,370; Le Centre Culturel Frontenac, 823,012; Lennox and Addington County Library Board, 



PUBLIC ACCOUNTS, 1995-96 93 

MINISTRY OF CULTURE, TOURISM AND RECREATION — Continued 

154,137; London, City of, 383,249; London Library Board, 1,001,761; 

Markham Library Board, 364,013; McMichael Canadian Art Collection, 3,449,451; Metro Toronto Convention Centre, 
75,373,562; Metropolitan Toronto Reference Library, 1,942,060; Metropolitan Toronto and Region Conservation Authority, 
258,261; Middlesex County Library Board, 188,321; Mississauga Library Board, 1,095,826; Mohawk Council of 
Akwesasne, 205,000; Multicultural History Society of Ontario, 637,400; 

National Ballet of Canada, 5,707,000; National Ballet School, 961,410; Nepean Library Board, 293,341; Newmarket, Town of, 
754,564; Niagara Falls Library Board, 250,087; Niagara Mid- Western Ontario Travel Association, 230,667; North Bay 
library Board, 175,454; North of Superior Travel Association, 166,780; North York Library Board, 1,787,350; Northern 
Ontario Development Corporation, 1,939,000; Northern Ontario Native Tourism Association, 150,000; Northern Ontario 
Tourist Outfitters, 160,000; Northumberland County Library Board, 145,213; 

Oakville Library Board, 472,665; Odawa Native Friendship Centre, 640,800; Ontario Amateur Basketball Association, 215,459; 
Ontario Amateur Wrestling Association, 186,278; Ontario Arts Council, 38,075,516; Ontario Badminton Association, 
165,513; Ontario Council of Shooters, 135,237; Ontario Crafts Council, 132,719; Ontario Cycling Association, 153,449; 
Ontario Development Corporation, 699,961; Ontario Equestrian Federation, 201,576; Ontario Film Development Corp., 
15,037,759; Ontario Gymnastic Federation, 448,639; Ontario Heritage Foundation, 2,250,410; Ontario Historical Society, 
325,077; Ontario Lacrosse Association, 234,963; Ontario Library Service-North, 3,366,683; Ontario Museum Association, 
186,777; Ontario Physical and Health Education Association, 230,677; Ontario Place Corporation, 9,601,839; Ontario 
Ringette Association, 163,000; Ontario Rowing Association, 156,707; Ontario Rugby Union, 145,259; Ontario Sailing 
Association, 320,470; Ontario Science Centre, 18,759,926; Ontario Ski Council, 740,581; Ontario Soccer Association, 
296,050; Ontario Speed Skating Association, 161,201; Ontario Sports Centre, 2,941,562; Ontario Synchronized Swimming 
Association, 143,731; Ontario Tennis Association, 245,000; Ontario Tourism Education Corporation, 239,440; Ontario 
Track and Field Association, 317,488; Ontario Trillium Foundation, 12,867,1 16; Ontario Volleyball Association, 226,963; 
Ontario 5 Pin Bowlers Association, 253,945; Ontario's Sunset Country Travel Association, 185,306; Orillia Public Library, 
122,457; Oshawa Library Board, 360,797; Ottawa, City of, 500,000; Ottawa Library Board, 1,098,342; Ottawa YM- 
YWCA, 458,100; Oxford County Library Board, 193,194; 

Pembroke, City of, 125,000; Peterborough Library Board, 217,169; Pickering Library Board, 164,675; 

Rainbow Country Travel Association 258,854; Richmond Hill, Town of, 150,000; Richmond Hill Library Board, 187,889; 
Roselawn Centre of Port Colborne, 223,000; Royal Botanical Gardens, 2,325,035; Royal Ontario Museum, 20,852,796; 

St. Catharines Library Board, 388,949; St. Clair Parkway Commission, 490,079; St. Lawrence Parks Commission, 8,684,743; 
Sarnia-Lambton Family YMCA, 720,000; Sault Ste Marie Library Board, 475,598; Scarborough Library Board, 1,351,920; 
Science Norm, 3,545,601; Six Nations First Nation, 458,421; Skate Ontario, 314,471; Softball Ontario, 212,211; Southern 
Ontario Library Service, 5,235,808; Southwestern Ontario Travel Association, 200,496; Sport for Disabled Ontario, 
146,207; Squash Ontario, 137,488; Stewart Esten, 50,000; StormontDundas and Glengarry County Library Board, 229,090; 
Stratford Festival, 1,000,000; Sudbury library Board, 325,689; Superior North Automation Group, 160,685; Swim Ontario, 
545,290; 

TVOntario, 58,556,700; TayTownship of, 206,484; Theatre Ontario, 261,279; Thunder Bay Library Board, 381,779; Timmins 
Library Board, 152,461; Toronto Historical Board, 183,364; Toronto International Film Festival, 218,000; Toronto Library 
Board, 2,153,647; 

Vaughan, City of, 1,500,000; Vaughan Library Board, 227,415; Victoria County Library Board, 239,428; Visual Arts Ontario, 
169,101; 

Waterloo Library Board, 202,093; Waterloo Regional Library Board, 163,533; Welland Library Board, 200,91 1; Wellington 
County Library Board, $176,877; Wentworth County Library Board, 354,596; Whitby Library Board, 154,932; Windsor 
Jewish Community Centre, 270,684; Windsor Library Board, 635,489; York Library Board, 452,611; 



94 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF CULTURE, TOURISM AND RECREATION — Concluded 

Accounts under $120,000—21,284,203. 



Less: Recoveries from Other Ministries ($19,919,975): 

Economic Development and Trade, 18,944,902; Finance, 761,634; Accounts under $120,000 — 213,439. 

Total Other Payments 399,171,01, 






Statutory ($12,768) 
Ministers' Salaries ($10,590) 






Hon. M. Mushinski June 26, 1995 to March 31,1996 N 

Hon. A. Swarbrick April 1, 1995 to June 25, 1995 7,05 

Hon. I. Mathyssen April 1, 1995 to June 25, 1995 3,54 

Parliamentary Assistant's Salary ($2,178) 

T. Clement July 12, 1995 to March 31, 1996 N: 

D. Waters April 1, 1995 to June 25, 1995 2,17 



m 






Summary of Expenditure 

Voted 

Salaries and Wages 34,695,283 

Employee Benefits 5,559,096 

Travelling Expenses 847,248 

Other Payments 399,171,015 

440,272,642 
Statutory 12,768 



U 



Total Expenditure, Ministry of Culture, Tourism and Recreation $440,285,410 



PUBLIC ACCOUNTS, 1995-96 95 



MINISTRY OF ECONOMIC DEVELOPMENT AND TRADE 

Hon. William Saunderson, Minister 

Hon. Frances Lankin, Minister 

Hon. Robert Huget, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($35,643,059) 

Temporary Help Services ($398,487): 

Management Board Secretariat, 310,175; Accounts under $50,000 — 88,312. 

Employee Benefits ($5,747,102) 



Payments for Canada Pension Plan, 569,465; Dental Plan, 334,920; Employer Health Tax, 690,195; Group Life Insurance, 72,498; 
Long Term Income Protection, 429,593; Ontario Public Service Employees' Union Pension Fund/Public Service Pension Fund, 
790,643; Supplementary Health and Hospital Plan, 358,313; Unemployment Insurance, 1,034,719. 



lOther Benefits: Attendance Gratuities, 11,310; Death Benefits, 892; Maternity/Parental/ Adoption Leave Allowances, 72,375; 
Severance Pay, 1,361,551; Miscellaneous Benefits, 19,644. 

Workers' Compensation Board, 984. 

Travelling Expenses ($1,808,178) 

Hon. W. Saunderson, 16,874; Hon. F. Lankin, 1,819; Hon. R. Huget, 2,044; B. Grimmett, 823; J. Spina, 5,270; J. Wolfson, 13,178; 
C. Boynton, 24,281; S. Bruce, 10,171; E. Calisi, 25,410; S. Chan, 26,680; L. Crispino, 34,731; R. Dias, 40,508; J. Downing, 
10,178; J. Fisher, 20,939; V. Fountain, 17,868; T. Gain, 16,885; G Gow, 11,702; G. Hanus, 16,452; P. Howell, 13,412; H. Idler, 
21,096; M. Jans, 37,851; F. Johansen, 19,496; W. Long, 11,898; F. Maher, 13,884; D. Martinovich, 16,604; S. McGrory, 
18,421; K. McGuire, 12,227; J. Mitsopulos, 17,018; J. Monahan, 12,129; M. Northcott, 14,294; J. O'Mara, 18,946; B. Patterson, 
15,484; S. Rafi, 17,721; C. Ramsay, 12,675; S. Ramsay, 21,102; E. Rupprecht, 13,472; L. Sauve, 13,525; F. Sheehy, 19,010; 
S. Singh, 15,799; J. Thompson, 27,515; S. Townsend, 16,529; M. Vokes, 20,767; A. Wahba, 40,358; D. Walker, 11,843; P. 
Wong, 34,730; J. Wright, 10,004; Accounts under $10,000—994,555. 

Other Payments ($291,415,600) 

Materials, Supplies, etc. ($23,831,107): 

Alliance for Converging Technologies, 60,659; Asset Computer Personnel Ltd., 57,588; Axmith Mclntyre Wicht Ltd., 88,508; 
Beaver Foods Ltd., 52,655; Bell Canada, 50,480; Brian Rose Consulting Services, 64,189; Business Advisory Centre, 
65,206; C.P.I. Computer Partners, 109,336; Chartwell LR.M Inc., 69,551; Chromatic People, 109,505; Compugen Systems 
Ltd., 93,879; Core Consulting Inc.,78,773; Datalist, 56,253; Andre Dimitrijevic (InTrust), 138,375; Electrocomponents 
PLC, 917,723; Espie OKeefe, 65,587; Faxon Canada Ltd., 94,830; GD.Consultants, 134,966; Hogan and Hartson, 295,012; 
Institute for Advanced Technology, 158,136; Integrated Cable Systems Inc., 90,299; Jove Capital Inc., 121,91 1; KPMG 
Management Consulting, 335,950; King West Communications, 66,093; Lexis-Nexis, 79,437; MFP Technology Services 
Ltd., 1,360,700; Micromedia Limited, 56,754; Ministries: Attorney General, 1,185,365; Consumer and Commercial 
Relations, 337,072; Management Board Secretariat, 2,394,587; Monenco Agra Inc., 2,014,215; Ottawa-Carleton Economic 
Development Corporation, 62,570; Pitney Bowes, 66,197; Pro-Art Graphics Ltd., 73,337; Procom-Professional Computer, 
71,450; Radcliffe Grossman Block, Solicitors (In Trust), 4,620,627; Receiver General for Canada, 808,891; SLT 
Technologies Inc., 69,160; Savin Canada Inc., 88,620; Scott Capital Group Inc., 253,885; Unilink, 50,571; University of 
Waterloo, 138,099; Ward Associates, 96,012; XYCorp Inc., 104,706; Xerox Canada Inc., 100,968; Accounts under 
$50,000—6,422,420. 



96 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF ECONOMIC DEVELOPMENT AND TRADE — Continued 

Less: Recoveries from Other Activities ($194,068): 
Accounts under $50,000—194,068. 

Foreign Service Allowances ($21,138): 
C.K. Pan, 21,138. 

Grants, Subsidies, etc. ($172,950,544): 

jobsOntario Community Action Program — Capital and Operating Grants ($50,639,465): 
Capital Grants ($36,331,060): 

Payments for Ministry projects: Union of Operating Engineers, Local 793, 234,293; Kitchener- Waterloo and Area Bij 
Sisters, 183,518; York-Durham Heritage Railway Association, 192,956; Accounts under $120,000 — 164,477. 

Payments to Other Ministries to administer their jobsOntario Community Action projects ($35,555,816): 

Agriculture, Food and Rural Affairs, 889,552; Citizenship, 7,276,667; Culture, Tourism and Recreation 
16,726,975; Finance, 415,761; Municipal Affairs, 457,098; Northern Development and Mines, 9,789,763' 

Operating Grants ($14,308,405): 

Payments for Ministry projects ($1,783,890): 

Canadian Cooperative Association., 291,400; Low Income Families Together, 150,514; Salvation Army-Ottawa 
136,367; Accounts under $120,000—1,205,609. 

Payments to Other Ministries to administer their jobsOntario Community Action projects ($12,524,515): 

Agriculture, Food and Rural Affairs, 695,036; Citizenship, 5,456,848; Culture, Tourism and Recreation 
2,165,825; Municipal Affairs, 1,030,648; Northern Development and Mines, 3,176,158. 

Community Radio Program ($975,619): 
Accounts under $120,000—975,619. 

Consortia Assistance, 5,000. 

Grants in Support of Industry and Technology Development ($339,550): 

Social Investment Organization, 214,550: Accounts under $120,000—125,000. 

Innovative Entrepreneurship Fund, 48,435. 

Jiangsu, China-Ontario, Canada Science and Technology Centre, 60,896. 

Manufacturing Recovery Program Grants ($197,862): 
Management/Marketing Personnel, 197,862. 

Ontario Aerospace Corporation, 10,580,247. 

Ontario Innovation and Productivity Service ($3,895,475): 
Accounts under $120,000—3,895,475. 

Ontario Investment Service, 300,000. 

Ortech Corporation ($7,375,951): 
Capital $3,175,951. 

Operating $4,200,000. 



PUBLIC ACCOUNTS, 1995-96 97 



MINISTRY OF ECONOMIC DEVELOPMENT AND TRADE — Continued 

Sector Partnership Fund Capital and Operating Grants ($9,909,904): 
jobsOntario Capital ($5,610,000): 

Payments to Other Ministries to administer Sector Partnership Fund projects ($5,610,000): 
Agriculture and Food, 5,000,000; Northern Development and Mines, 610,000. 

Operating ($4,299,904): 

Payments for Ministry projects ($2,916,318): 

Centre for the Study of Commercial Activity, 510,540; ITAC Software Productivity Centre, 903,198; Knowledge 
Connection Corporation, 750,000; Society of the Plastics Industry of Canada, 300,000; Accounts under 
$120,000—452,580. 

Payments to Other Ministries to administer Sector Partnership Fund projects ($1,383,586): 

Environment and Energy, 675,000; Natural Resources, 138,586; Northern Development and Mines, 570,000. 

Technology Ontario ($52,716,076): 

Centres of Excellence ($36,587,091): 

Information Technology Research Centre, 5,625,230; Institute for Space and Terrestrial Science, 7,111,681; Manufacturing 
Research Corporation of Ontario, 5,609,960; Ontario Centre for Materials Research, 7,375,900; Ontario Laser and 
Lightwave Research Centre, 4,1 12,800; Telecommunications Research Institute of Ontario, 4,905,200; Waterloo Centre 
for Groundwater Research, 1,846,320. 

Industry Research Program ($7,376,913): 

Allelix Biopharmaceuticals Inc., 361,503; COM DEV Ltd., 886,908; Formtech Inc., 824,665; I.S.G. Technologies Inc., 
595,705; Imax Corporation, 450,837; Precarn Associates Inc., 328,337; Research in Motion Ltd., 1,156,696; Rotoflex 
International Inc., 515,403; Sensor Adaptive Machines Inc., 719,430; Sunnybrook Health Science Centre, 575,809; 
Zenon Environmental Inc., 698,142; Accounts under $120,000 — 263,478. 

International Agreements ($1,014,652): 

Information Technology Research Centre, 471,130; Manufacturing Research Corporation of Ontario, 261,530; Ontario 
Centre for Materials Research, 181,305; Accounts under $120,000—100,687. 

Science and Technology Awareness, $5,000. 

Technical Personnel Program ($4,180,742): 
Accounts under $120,000 — 4,180,742. 

Technology Adjustment Research Program ($1,124,347): 
Ontario Federation of Labour, 1,124,347. 

University Research Incentive Fund ($2,427,331): 

Payment to the Ministry of Education and Training, 2,427,331. 

Trade Expansion Fund, 995,768. 

Grants in Support of Trade and International Activities, 113,200. 

Urban Transportation Development Corporation Ltd., 23,800,000. 

Payments for Ministry projects: 

Economic Development Fund Capital ($3,189,349): 
Brantford and District Labour Council, 203,770. 



98 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF ECONOMIC DEVELOPMENT AND TRADE — Continued 

Payments to Other Ministries to administer Economic Development Fund projects ($2,985,579): 

Culture, Tourism and Recreation, 265,541; Education and Training, 600,000; Environment and Energy, 472,681; 
Northern Development and Mines, 1,347,357; Transportation, 300,000. 

Ontario Network Infrastructure Program Capital Grants ($6,28 1 ,475): 

LARG*net (London and Regional Global Networks), 880,152; Mount Sinai Hospital, 213,233; Niagara Peninsula Educatioi 
Council, 155,547; Nirvcentre, 270,309; Onet Networking, 1,629,516; Ontario Teachers' Federation, 2,201,124; Ottawa! 
Carleton Research Institute, 438,239; Accounts under $120,000 — 493,355. 

Strategic Investment Grants ($1,430,324): 

Payments to Ontario Development Corporation to administer Capital Strategic Investment grants to: 
Industrial Research Development Institute, 1,430,324. 

Ontario Development Corporation ($95,948): 
Guarantee Interest Subsidy, 95,948. 

Other Transactions ($58,912,738): 

Economic Development Fund - Interest Incentives, 1,528,900. 

Economic Development Fund - Capital Repayable Grants ($4,431,881): 

Ministry of Northern Development and Mines, 406,000; Payment to Ontario Development Corporation to administer Capita 
Repayable Grants to: ACIC (Canada) Inc., 700,000; Easton Coatings Corporation, 150,000; ITML Inc., 1,475,000; 
Tri-Lad Inc., 345,881; Windsor Raceway Inc., 1,185,000; Accounts under $120,000—170,000. 

Guarantees Honoured — Strategic Investments Program ($3,974,818): 

Payment to Ontario Development Corporation to administer a Guarantee Honoured for Huron Steel Products Inc., 
3,974,818. 

Guarantees Honoured — Student Venture Program ($521,21 1): 
The Royal Bank of Canada, 521 ,2 1 1 . 

Strategic Investments — Capital Repayable Grants ($22,889,034): 

Payments to Ontario Development Corporation to administer capital repayable grants to: Beloit Canada Ltd., 3,000,000; 
Eurocopter Canada Ltd., 3,710,164; Ford Motor Company of Canada Ltd., 14,644,689; SHL Systemhouse Inc., 
530,571; St Mary's Paper Ltd., 685,516; Uniroyal Goodrich (Canada) Inc., 318,094. 

Sector Partnership Fund — Ontario Winery Adjustment Program ($4,085,800): 

Payments to Ontario Development Corporation to administer Ontario Winery Adjustment Program grants to: Andres Wines 
Ltd., 442,800; Irmisltillin Wines Inc., 350,000; Magnotta Cellars Corp., 1 87,000; Vincor International Inc., 1,180,000; 
Wine Council of Ontario, 1,768,000; Accounts under $120,000—158,000. 

Trade Expansion Fund Repayable Grants, 1,156,499. 

Ontario Development Corporation ($15,634,998): 

Guarantees Honoured — New Ventures, 11,327,929; Guarantees Honoured — Youth Ventures, 780,583; Guarantees 
Honoured— Other— Direct, 3,526,486. 

Eastern Ontario Development Corporation ($71 1,305): 
Guarantees Honoured — Other — Direct, 71 1,305. 

Innovation Ontario Corporation ($3,652,716): 

Pre- Venture Technology Assistance, 3,652,716. 



St 



otal 



loo 

fee 



PUBLIC ACCOUNTS, 1995-96 99 



4 



MINISTRY OF ECONOMIC DEVELOPMENT AND TRADE — Continued 

Northern Ontario Development Corporation ($325,576): 
Guarantees Honoured — Other — Direct, 325,576. 

Loans and Investments ($35,894,141): 

Economic Development Fund Loans ($8,784,864): 

Payments to Ontario Development Corporation to administer Economic Development Fund loans to: DuPont Canada Inc., 
5,500,000; Valiant Machine and Tool Inc., 2,825,864; W. Tregaskiss Ltd., 159,000. 



Payments to Ministry of Northern Development and Mines for Economic Development Fund loan, 300,000. 

Strategic Investments Loans ($26,261,864): 

Payments to Ontario Development Corporation to administer Strategic Investment loans to: Allied Signal Canada Inc., 
736,232; Diamond Aircraft Industries, 1,055,077; DuPont Canada Inc., 500,000; First Ontario Management Ltd., 
1,245,000; General Electric Canada Inc., 1,561,723; Mastico Industries Ltd, 750,000; Mitel Corporation, 2,187,510; 
Palladium Corporation, 13,542,971; Sammi Atlas Inc., 2,222,496; Sammi Atlas Inc. and Whiting Equipment Canada 
Inc., 1,922,755; Winpak Technologies Inc., 538,100. 

Sector Partnership Fund Investment ($847,413): 

Payments to Ontario Development Corporation to administer Sector Partnership Fund Investment in: Interhealth Canada, 
847,413. 

Total Other Payments " 291,415,600 

Statutory ($76,444,186) 

Ministers' Salaries ($33,543) 

Hon. W. Saunderson June 26, 1995 to March 31, 1996 22,953 

Hon. F. Lankin April 1, 1995 to June 25, 1995 7,050 

Hon. R. Huget April 1, 1995 to June 25, 1995 3,540 

Parliamentary Assistants' Salaries ($17,727) 

B. Grimmett July 12, 1995 to March 31, 1996 6,686 

J. Spina July 12, 1995 to March 31, 1996 6,686 

N. Jamison April 1, 1995 to June 25, 1995 2,178 

P. Johnson April 1, 1995 to June 25, 1995 2,177 

Ontario Aerospace Corporation ($49,000,000) 

Losses on Loans 49,000,000 

Ontario Lead Investment Corporation ($343,654) 
Losses on Investment 343,654 



100 



PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF ECONOMIC DEVELOPMENT AND TRADE — Concluded 

Ontario Development Corporation ($15,878,657) 

Loan Program 8,421,25: 

Losses on Loans — Agency , 956,011 

Losses on Loans — Direct 4,830,22' 

Losses on Loans — Manufacturing Recovery Program 1,671 ,16i 

Northern Ontario Development Corporation ($4,296,247 ) 

Loan Program 2,245,0111 

Losses on Loans — Agency 1,015,005' 

Losses on Loans — Direct 1,036,22< 



Eastern Ontario Development Corporation ($6,874,357) 

m 

Loan Program 3,844,44*1 

Losses on Loans — Agency 372,44* 

Losses on Loans — Direct 2,657,46f » 



Summary of Expenditure 



Voted 

Salaries and Wages 
Employee Benefits . 
Travelling Expenses 
Other Payments . . . 



35,643,059 

5,747,102 

1,808,178 

291,415,600 



Statutory 

Total Expenditure, Ministry of Economic Development and Trade 



334,613,939 
76,444,185 



$411,058,124 



PUBLIC ACCOUNTS, 1995-96 101 

MINISTRY OF EDUCATION AND TRAINING 

Hon. John Snobelen, Minister 

Hon. Dave Cooke, Minister 

Hon. Stephen Owens, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($93,080,542) 

Temporary Help Services ($251,441): 

Centennial College of Applied Arts and Technology, 55,613; Management Board Secretariat, 95,695; Accounts under 
$50,000—100,133. 

[Payments to Other Ministries ($565,764): 

Community and Social Services, 153,604; Economic Development and Trade, 255,785; Accounts under $50,000 — 156,375. 

Less: Recoveries from Other Ministries ($94,073): 
Accounts under $50,000—94,073. 

Employee Benefits ($15,663,068) 

Payments for: Canada Pension Plan, 1,714,236; Dental Plan, 983,463; Employer Health Tax, 1,872,699; Group Life Insurance, 
202,698; Long Term Income Protection, 965,137; Ontario Teachers' Pension Fund, 1,220,473; Ontario Public Service 
Employees' Union Pension Fund/Public Service Pension Fund, 1 ,355,285; Supplementary Health and Hospital Plan, 1 ,078,934; 
Unemployment Insurance, 2,975,843; Accounts under $50,000 — 2,072. 

Other Benefits: Attendance Gratuities, 139,624; Death Benefits, 16,379; Early Retirement Incentive, 20,255; 
Maternity/Parental/ Adoption Leave Allowances, 500,079; Severance Pay, 2,079,499. 

Workers' Compensation Board, 447,175. 

Payments to Other Ministries ($92,694): 
Accounts under $50,000—92,694. 

Less: Recoveries from Other Ministries/ Agencies ($3,477): 
Accounts under $50,000 — 3,477. 

Travelling Expenses (2,776,657) 

Hon. J. Snobelen, 369; Hon. D. Cooke, 1,985; Hon. S. Owens, 1,359; T. Skarica, 850; T. Young, 1,225; R. Dicemi, 2,781; C. 
Pascal, 155; P.S. Bartu, 12,379; L. Belanger, 10,591; J. Breckenridge, 13,775; G.D. Bridgett, 12,209; G.I. Buller, 11,354; L.A. 
Buschmann, 10,875; A.J. Campbell, 13,437; M.L. Colven, 12,190; L. Cooke, 11,113; A. Cupido, 12,753; G.M. Diamond, 
12,097; J. Fortin-Lacoste, 11,771; M.E. French, 14,468; R.G. Garrett, 12,572; MJ. Germain, 10,806; S. Johnson, 10,909; J. 
Kells, 10,625; M.P. Labbe, 13,452; S. Landry -Decker, 13,641;. S.R. Latanville, 15,582; F.R. Long, 13,529; B.J. Mackay, 
32,456; P.O. Main, 13,351; D. Martel, 13,675;. J.D. Martin, 12,906; W. Maskel, 15,782; D. McCuaig, 10,136; D.P. McLeod, 
11,426; W.L. McMaster, 10,660; J. Morris, 18,728; M.G. Piovesan, 10,813; C. Pleizier, 20,103; J. Rasmussen, 16,320; R. 
Riley, 10,923; M. Robineau, 10,348; F.N. Roussy, 11,100; C. Singzon, 10,466; R.S. Slaght, 10,428; J. Stone-Seguin, 10,330; 
J.P. Tanguay, 1 1,717; G. Trottier, 14,315; E.C. Tully, 19,288; R. Valian, 13,450; N.G. Vinette, 13,841; C. Wales, 13,544; W. 
Walsh, 20,786; K. Waterhouse, 13,744; K. Wickett, 12,540; M. Zoccole, 19,207; J. Zywine, 11,926; Accounts under 
$10,000—2,093,496. 



102 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF EDUCATION AND TRAINING — Continued 
Other Payments ($8,176,266,756) 

Materials, Supplies, etc. ($39,476,993): 

As It, 100,043; Avant Litho Graphics Inc., 159,970; 

Bayweb, 92,633; Beaver Foods Limited, 62,638; Bell Canada, 231,447; Belleville Utilities Commission, 196,070; Brantforc 
City of, P.U.C., 219,752; Burns International Security Services, 140,343; Business Data Services Ltd., 155,974; 

Canada Catering Company Ltd., 274,990; Canada Newswire Limited, 50,373; Canada Post Corporation, 625,328; Canadiai: 
National Institute for the Blind, 264,416; Canadore College of Applied Arts and Technology, 52,005; Carleton Board o 
Education, 80,302; Centennial College of Applied Arts and Technology, 171,079; Centra Gas, 247,675; Centri 
franco-ontarien de ressources pedagogiques, 471 ,020; Charterways Transportation Ltd., 55,499; J. Frank Clifford, 60,137 ! 
College Universitaire de Hearst, 56,319; Conseil des ecoles francaises, 51,042; Coopers and Lybrand Consulting, 62,853 
Core II Security Incorporated, 63,396; 



11 



Dale Intermediaries Limited, 55,138; Devlin and Associates Inc., 50,000; Digital Equipment of Canada Ltd., 53,871; Domicitj 
Limited, 53,591; Dryden District Roman Catholic Separate School Board, 73,845; Dufferin-Peel Roman Catholic Separate 
School Board, 68,546; Dun and Bradstreet Software, 56,180; Durham Board of Education, 67,625; 

East Parry Sound Board of Education, 86,128; East York Board of Education, 69,243; Les eclitions de la cheneliere, 481,276 
Les editions du vermilion, 125,000; Elgin County Roman Catholic Separate School Board, 109,340; Empire Maintenance 
Industries, 88,305; 

Foleyet District School Area Board, 68,482; Fort Frances-Rainy River Board, 69,775; Four Star Print Ltd., 1 10,028; 

G E Capital Fleet Services, 7 1 339; George Brown College of Applied Arts and Technology, 2 1 8,044; Gogama Roman Catholic 
Separate School Board, 138,983; Grand and Toy, 54,422; Grey County Board of Education, 71,378; 

Halton Board of Education, 624,061; The Harlow Service, 156,787; Hewlett Packard Canada Limited, 72,002; Humber College 
of Applied Arts and Technology, 93,644; Melvina Hussey, 53,378; 

IBM Canada Limited, 23 19385; Ignace Roman Catholic Separate School Board, 101 ,734; Infostream Cables and System Ltd. 
689,941; 

J B Rolland Papers Limited, 153,232; 

Kodak Canada Inc., 109,166; 

Lakehead Board of Education, 96,510; Lancaster Datamark Inc., 78,698; London Board of Education, 316,280; London Floor 
Service Limited, 227,006; London Hydro, 164,235; London and Middlesex County Roman Catholic Separate School Board, 
1 12,217; Jacques (Coco) Lozier, 74,890; 

MFP Technology Services Ltd., 2,092,122; Maracle Press Limited, 66,071; McLaren Press Limited, 150,938; Mediamix 
Marketing Group Inc., 51,500; Peeter Mehisto, 72,508; Metropol Security, 121,71 1; Metropolitan Toronto Separate School 
Board, 205,286; Milner Graphics, 57,406; Milton Hydro-Electric Commission, 384,673; Ministries: Attorney General, 
1,138,253; Finance, 362382; Management Board Secretariat, 8,612,034; Modulo editeur, 131,762; Moore Business Forms, 
108,334; Ellen Murphy, 70,656; Muskoka Board of Education, 71,453; 

Nipissing District Roman Catholic Separate School Board, 122,810; Norfolk Board of Education, 74,411; North Shore Board 
of Education, 67,098; North York Board of Education, 89,1 18; Novell Incorporated, 250,681; Nutritional Management 
Services Ltd., 225,988; 



PUBLIC ACCOUNTS, 1995-96 103 



MINISTRY OF EDUCATION AND TRAINING — Continued 

Ontario Audio Library Service, 243,662; Onyx Computers Incorporated, 54,441; Ottawa-Carleton French Language Catholic 
School Board 165,162; Ottawa-Carleton French Language Public School Board, 183,145; Oxford County Roman Catholic 
Separate School Board, 64,029; 

Peel Board of Education, 335,210; People's Computers Inc., 116,336; Phoneworks Canada, 98,091; Pitney Bowes, 108,600; 
Postage By Phone, 58,000; Prescott and Russell County Roman Catholic Separate School Board, 290,004; Pronto 
Reproductions, 135,258; Purolator Courier Ltd., 98,821; 

RMRS Systems Limited, 300,000; Receiver General for Canada, 231,783; 

Serca Hickeson Food Services Inc., 70,745; Shibley Righton, 178,707; Sisters of Charity of Ottawa, 98,450; Southport Data 
Systems, 101,201; Statistics Canada, 50,910; Sudbury Board of Education, 74,985; Sudbury District Roman Catholic 
Separate School Board, 55,336; 

Thunder Bay, City of, 178,034; Timmins Board of Education, 73,346; Toronto Board of Education, 225,857; Toshiba of Canada 
Ltd., 195,013; Tyagi Printing and Publishing, 104,038; 

Union Gas Limited, 421,749; University of Ottawa, 1,055,345; University of Toronto, 412,478; 

Wackenhut of Canada Limited, 50,183; Waterloo County Roman Catholic Separate School Board, 68,539; West Parry Sound 
Board of Education, 71,231; Wheatfield Incorporated, 139,101; Windsor Roman Catholic Separate School Board, 55,424; 

Xerox Canada Limited, 614,310; 

York Board of Education, 69,500; York Region Board of Education, 97,934; York Region Roman Catholic Separate School 
Board, 101,746; York University, 70,393; 

3001458 Canada Inc., 72,000; Accounts under $50,000—13,041,179. 

Less: Recoveries from Other Ministries/ Agencies ($6,909,487): 

Brant County Board of Education, 106,388; Carleton Board of Education, 376,778; Carleton Roman Catholic Separate 
School Board, 166,811; Dufferin-Peel Roman Catholic Separate School Board, 388,032; Essex County Board of 
Education, 145,091; Essex County Roman Catholic Separate School Board, 107,351; Frontenac County Board of 
Education, 177,286; Frontenac/Lennox and Addington County Roman Catholic Separate School Board, 68,066; Grey 
County Board of Education, 124,272; Halton Roman Catholic Separate School Board, 123,067; Hamilton- Wentworth 
Roman Catholic Separate School Board, 209,607; Lakehead Board of Education, 137,586; Lakehead District Roman 
Catholic Separate School Board, 61,026; Lambton County Board of Education, 199,157; Lambton County Roman 
Catholic Separate School Board, 56,361; Lanark County Board of Education, 57,414; Leeds and Grenville Board of 
Education, 1 1 1,575; London Board of Education, 395,645; Muskoka Board of Education, 65,321; Niagara South Board 
of Education, 83,603; Nipissing Board of Education, 105,376; Nipissing District Roman Catholic Separate School 
Board, 89,883; Northumberland and Newcastle Board of Education, 186,538; Ottawa-Carleton French Language 
Board, 120,780; Ottawa-Carleton French Language Public School Board, 55,549; Ottawa Roman Catholic Separate 
School Board, 102,349; Peterborough County Board of Education, 135,655; Renfrew County Board of Education, 
83,177; Sault Ste. Marie Board of Education, 110,351; Sault Ste. Marie Roman Catholic Separate School Board, 
56,829; Simcoe County Board of Education, 341,514; Stormont, Dundas and Glengarry County Board of Education, 
77,312; Sudbury Board of Education, 146,084; Sudbury District Roman Catholic Separate School Board, 141,865; 
Waterloo County Board of Education, 388,405; Waterloo Region Roman Catholic Separate School Board, 1 15,949; 
Welland County Roman Catholic Separate School Board, 1 19,046; Wentworth County Board of Education, 120,902; 
Windsor Board of Education, 169,705; Windsor Roman Catholic Separate School Board, 157,349; York Region Board 
of Education, 202,754; York Region Roman Catholic Separate School Board, 193,545; Accounts under 
$50,000—528,133. 



104 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF EDUCATION AND TRAINING — Continued 

Grants, Subsidies, etc. ($8,136,789,763): 

Aboriginal Education Council ($707,000): 
Accounts under $120,000 — 707,000. 

Economic Development Fund ($600,000): 
Queen's University, 600,000. 

Less: Recoveries from Other Ministries ($600,000): 
Economic Development and Trade, 600,000. 

Grants in Lieu of Municipal Taxation, 73,275. 

jobsOntario Summer Employment ($17,282,000): 

Ontario Training and Adjustment Board, 17,282,000. 

Miscellaneous Grants, 342,799. 

Named Grants ($3,259,1 19): 

Canadian Education Association, 190,500; Centre franco-ontarien de ressources p6dagogiques, 1,115,600; Council o 
Ministers of Education Canada, 628,1 19; Ontario Federation of Student Athletic Association, 62,200; Ontario Instituti 
for Studies in Education, 1,070,600; Society for Educational Visits and Exchanges in Canada, 192,100. 

Native Education ($43,404): 

Accounts under $120,000 — 43,404. 

Official Languages Program ($3,439,150): 

Centre de leadership en education, 161,000; Conseil des ecole francaises de Toronto, 154,456; Society for Educationa! 
Visits and Exchanges in Canada, 418,701; TV Ontario, 2,679,793; 528,133.Accounts under $120,000—25,200. 

Ontario Educational Leadership Centre, 399,900. 

Ontario Training and Adjustment Board, 421,980,105. 

Ontario Young Travellers' Program ($414,077): 
Accounts under $120,000 — 414,077. 

University Research Incentive Fund ($2,427,33 1 ): 

McMaster University, 224,953; Queen's University, 430,314; University of Guelph, 243,664; University of Ottawa, 
130,409; University of Toronto, 375,401; University of Waterloo, 489, 654; University of Western Ontario, 219,800 
York University, 161,241; Accounts under $120,000 — 151,895. 

Less: Recoveries from Other Ministries ($2,427,331): 
Economic Development and Trade, 2,427,331. 

Canada/Ontario Infrastructure Works ($62,715,900): 

Public and Secondary Schools-Boards of Education ($29,601,593): 

Brant County, 3,023,618; Central Algoma, 166,243; Cochrane-Lroquois Falls Black River Matheson, 128,901; Dufferin 
County, 480389; Durham 1 ,224377; East Parry Sound 2 18,639; Elgin County, 557,615; Essex County, 364,127; 
Fort Frances-Rainy River Board 169,371; Frontenac County, 525,061; Grey County, 440,038; Haliburton County, 
131,019; Halton, 1,176,639; Hamilton, 438,970; Hastings County, 326,954; Huron County, 173,706; Kenora, 
179,382; Kent County, 856,993; Lambton County, 133,375; Leeds and Grenville, 558,517; Lennox and Addington 
County, 136,957; Lincoln County, 619,543; London, 1,096,006; Middlesex County, 146,898; Muskoka, 125,723; 



PUBLIC ACCOUNTS, 1995-96 105 



MINISTRY OF EDUCATION AND TRAINING — Continued 

Niagara South, 685,271; Nipissing, 296,557; Norfolk, 205,255; North Shore, 280,786; Ottawa, 226,669; Peel, 
2,766,044; Perth County, 471,299; Peterborough County, 817,697; Prescott and Russell County, 292,536; Prince 
Edward County, 158,839; Renfrew County, 591,752; Simcoe County, 1,894,361; Stormont, Dundas and Glengarry 
County, 418,104; Sudbury, 196,949; Timiskaming, 123,210; Victoria County, 725,448; Waterloo County, 
1,320,288; Wellington County, 1,053,770; Wentworth County, 517,441; York Region, 2,037,150; Accounts under 
$120,000—1,123,106. 

Separate Schools-Roman Catholic Separate School Boards ($12,659,675): 

Carleton, 205,117; Durham Region, 448,088; Essex County, 774,385; Frontenac-Lennox and Addington County, 
150,339; Haldimand-Norfolk, 188,293; Hamilton-Wentworth, 1,019,352; Hastings-Prince Edward County, 
217,805; Kapuskasing District, 199,193; Kent County, 145,923; Lakehead District, 161,799; Lambton County, 
240,326; Lincoln County, 351,547; Metropolitan Toronto Separate, 199,791; Nipissing District, 281,364; North 
Shore District, 180,872; Ottawa, 271,813; Ottawa-Carleton French Language Catholic, 390,396; 
Peterborough- Victoria-Northumberland-Newcastle, 909,197; Sault Ste. Marie District, 277,025; Simcoe County, 
1,196,130; Stormont, Dundas and Glengarry, 430,197; Sudbury District, 475,884; Waterloo County, 1,538,315; 
Welland County, 313,162; Windsor, 877,015; York Region, 608,817; Accounts under $120,000—607,530. 

Grants to Colleges of Applied Arts and Technology for Capital Projects ($7,307,829): 

Algonquin, 678,828; Cambrian, 322,363; Canadore, 147,700; Centennial, 734,578; Conestoga, 525,926; 
Confederation, 623,270; Durham, 301,442; Fanshawe, 273,622; George Brown, 246,603; Humber, 995,034; 
Mohawk, 512,606; Niagara, 307,644; Northern, 236,973; St. Clair, 190,181; St. Lawrence, 280,777; Sault, 
148,761; Seneca, 457,216; Accounts under $120,000—324,305. 

Grants to Universities and Related Organizations for Capital Projects ($13,146,803): 

Algoma, 146,563; Brock, 533,664; Carleton, 391,884; Guelph, 1,343,024; Lakehead, 300,287; Laurentian, 359,087; 
McMaster, 676,117; Nipissing, 252,333; Ottawa, 408,205; Ryerson Polytechnic, 447,034; Toronto, 2,869,859; 
Waterloo, 1,446,401; Western Ontario, 1,116,619; Wilfrid Laurier, 505,335; Windsor, 574,995; York, 
1,481,944; Accounts under $120,000—293,452. 

Capital Debt Servicing-School Boards ($37,037,027): 

Public and Secondary Schools-Boards of Education ($13,012,510): 

Carleton, 801,141; Dufferin County, 332,373; Durham, 1,678,382; Grey County, 135,052; Halton, 551,444; 
Kapuskasing, 219,816; Kenora, 231,298; Lake Superior, 203,875; Lakehead, 149,811; Lambton County, 
156,654; Lincoln County, 597,180; London, 353,637; Nipissing, 149,251; Northumberland- Clarington, 
577,390; Ottawa-Carleton French Language Public, 354,027; Oxford County, 416,977; Peel, 805,155; Perth 
County, 198,622; Prescott and Russell County, 876,796; Renfrew County, 155,650; Simcoe County, 374,019; 
Victoria County, 473,609; Waterloo County, 161,706; Windsor, 227,687; York Region, 666,831; Accounts 
under $120,000—2,164,127. 

Separate Schools-Roman Catholic Separate School Boards ($24,024,517): 

Brant County, 237,463; Bruce-Grey, 199,279; Carleton, 1,259,839; Dryden District, 335,071; Dufferin-Peel, 
3,023,692; Durham Region, 1,858,087; Elgin, 448,373; Essex, 507,592; Frontenac-Lennox and Addington 
County, 804,930; Halton, 1,588,327; Hamilton-Wentworth, 2,076,948; Hastings-Prince Edward County, 
144,562; Huron-Perth, 175,090; Kenora District, 499,407; Kent, 307,194; Lakehead District, 327,039; Lambton, 
121,045; Lanark, Leeds and Grenville, 182,075; Lincoln, 593,642; London and Middlesex County, 1,050,451; 
Metropolitan Toronto, 550,237; Ottawa- Carleton French Language, 551,170; 
Peterborough- Victoria-Northumberland-Newcastle, 1,137,157; Prescott and Russell County, 271,845; Prescott 
and Russell French Language, 265,842; Renfrew, 898,880; Simcoe, 1,713,898; Timmins District, 653,037; 
Waterloo, 475,857; Welland, 160,419; Wellington, 141,093; Windsor, 377,840; York Region, 569,707; 
Accounts under $120,000—517,429. 

Capital Debt Servicing-Post Secondary Institutions ($13,323,258): 



106 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF EDUCATION AND TRAINING — Continued 

Grants to Colleges of Applied Arts and Technology ($7,414,182): 

Boreal, 193,790; Durham, 510,409; George Brown, 624,431; La Cite Collegiale, 3,610,607; Lambton, 148,89<i 
Mohawk, 443,947; Niagara , 385,009; St. Clair, 199,589; St. Lawrence, 364,810; Seneca, 177,316; Accoun 
under $120,000—755,378. 

Grants to Universities ($5,909,076): 

Guelph, 210,257; Ottawa, 733,004; Queen's, 1,429,217; Ryerson Polytechnic, 122,838; Toronto, 1,353,20', 
Waterloo, 198,768; Western Ontario, 583,865; Wilfrid Laurier, 535,182; Windsor, 213,215; York, 124,80( 
Accounts under $120,000 — 404,723. 

Capital Grants ($246,699,510): 

Public and Secondary Schools-Boards of Education ($74,018,124): 

Bruce County, 1,062,908; Carleton, 3,590,098; Dryden, 1,913,040; Dufferin County, 194,825; Durham, 7,569,3# 
East Parry Sound, 488,330; Fort Frances-Rainy River, 2,176,702; Frontenac County, 637,120; Geraldtor 
4,226,200; Grey County, 263,709; Halton, 369,593; Hamilton, 538,132; Hastings County, 153,409; Huroi 
County, 1,077,966; Kenora, 1,543,259; Lakehead, 5,399,915; Lambton County, 258,598; Lanark Count) 
3,512,201; Leeds and Grenville, 566,773; Manitoulin, 689,412; Middlesex County, 531,277; Niagara South 
2,088,440; Nipissing, 554,188; Norfolk, 458,541; Northumberland Clarington, 3,491,130; Ottawa-Carletoi 
French Language Public, 2,821,414; Oxford County, 1,636,733; Peel, 2,345,756; Prescott and Russell County 
125,552; Red Lake, 3,654,275; Renfrew County, 1,891,623; Sault Ste. Marie, 382,667; Simcoe County 
1,817,846; Victoria County, 2,404,337; Waterloo County, 1,154,476; Wellington County, 470,173; Wentworti 
County, 2,930,009; York Region, 8,459,299; Accounts under $120,000—568,832. 

Separate Schools-Roman Catholic Separate School Boards ($106,765,753): 

Carleton, 1,559,290; Dryden District, 1,250,325; Dufferin-Peel, 23,778,255; Durham Region, 8,019,254; Esse; 
County, 729,008; Frontenac-Lennox and Addington County, 1,950,694; Haldimand-Norfolk, 1,104,652 
Halton, 4,664,369; Hamilton-Wentworth, 2383,465; Huron-Perth County, 2,896,399; Kent County, 1,987,286 
Lakehead District, 183,525; Lambton County, 15,074,330; Lanark, Leeds and Grenville, 1,363,048; Lincoli 
County, 431,117; London and Middlesex County, 1,786,980; Metropolitan Toronto, 1,068,432; Nipissing 
District, 853,071; Ottawa-Carleton French Language Catholic, 3,773,856; Oxford County, 2,724,152 
Peterborough- Victoria-Normumberland-Newcastle, 1,162,262; Prescott and Russell County, 1,421,721; Prescot 
and Russell French Language, 704,496; Sault Ste. Marie District, 2,198,653; Simcoe County, 9,083,200 
Sudbury District, 1,421,366; Waterloo County, 2,920,951; Welland County, 2,504,909; Wellington County 
2,099,546; Windsor, 2,222,539; York Region, 3,236,256; Accounts under $120,000—208,346. 

Grants to Colleges of Applied Arts and Technology ($46,920,733): 

La Cite Coll6giale, 37,486,700; College Boreal, 8,000,000; Fanshawe, 422,800; Georgian, 290,900; Lambton, 
172,500; Northern, 160,800; St. Clair, 310,433; Accounts under $120,000—76,600. 

Grants to Universities ($18,994,900): 

Brock, 367,500; College Universitaire de Hearst, 200,000; Nipissing, 2,300,000; Ottawa, 350,000; Queen's, 
7,000,000; Ryerson Polytechnic, 676,800; Toronto, 4,200,000; Trent, 600,000; Western Ontario, 2,500,000; 
Windsor, 648,500; Accounts under $120,000—152,100. 

Grants to Colleges of Applied Arts and Technology to Compensate for Municipal Taxation ($9,352,275): 

Algonquin, 690,150; Cambrian, 332,775; Canadore, 242,250; Centennial, 633,900; Conestoga, 293,925; Confederation, 
233,250; Durham, 279,825; Fanshawe, 605,175; George Brown, 559,200; Georgian, 375,600; Humber, 842,850; 
Lambton, 189,600; Loyalist, 233,475; Mohawk, 599,100; Niagara, 328,050; St. Clair, 376,125; St. Lawrence, 
333,450; Sault, 183,450; Seneca, 798,375; Sheridan, 720,825; Sir Sandford Fleming, 385,500; Accounts under 
$120,000—115,425. 

Grants to Colleges of Applied Arts and Technology and Other Organizations for Operating Costs ($805,381,500): 



PUBLIC ACCOUNTS, 1995-96 107 



MINISTRY OF EDUCATION AND TRAINING — Continued 

Algonquin, 56,497,043; Association of College of Applied Arts and Technology, 260,000; Cambrian, 28,770,687; 
Canadian Hearing Society, 134,791; Canadore, 21,761,424; Centennial, 41,598,966; La Cite Collegiale, 21,834,111; 
College Boreal, 13,263,584; College des Grandes Lacs, 7,499,436; Conestoga, 25,821,718; Confederation, 
31,481,743; Council of Ontario Universities, 250,000; Durham, 20,066,767; Fanshawe, 45,598,959; George Brown, 
56,110,334; Georgian, 29,243,080; Humber, 59,777,262; Lambton, 13,757,036; Loyalist, 17,841,617; Mohawk, 
46,920,981; Niagara, 24,839,228; Northern, 15,901,650; St. Clair, 30,895,099; St. Lawrence, 30,917,756; Sault, 
21,444,907; Seneca, 63,747,379; Sheridan, 48,992,245; Sir Sandford Fleming, 29,605,593; TV Ontario, 416,570; 
Accounts under $120,000—131,534. 

Education Programs-Other ($42,609,888): 

Public and Secondary Schools-Boards of Education/Other ($30,652,871): 

C.C.T. Software Plus, 469,000; Canadian Institute of Reading Recovery, 175,000; Canbook Distribution Services, 
280,000; Carleton, 335,133; Cedarhurst School, 238,362; Centre franco-ontarien de ressources pedagogiques, 
279,564; Claris Canada Incorporated, 495,000; Confederation College, 450,000; Conseil des ecoles francaises, 
132,926; Centre de recherche appliquee pour l'ordinateur incorporated, 150,000; East York, 172,320; Elgin 
County, 395,294; Etobicoke, 208,869; Frontenac County, 138,904; Giant Steps Toronto, 339,500; Haldimand, 
1,254,131; Hamilton, 1,186,345; Huron County, 394,316; Kent County, 282,492; Lake Superior, 200,167; 
Lakehead, 286,607; Lambton County, 223,905; Leeds and Grenville, 252,229; London, 1,355,409; McMaster 
University, 510,000; Metro Toronto School Board, 1,621,543; Middlesex County, 210,605; Niagara South, 
490,023; Nipissing, 173,267; North York, 289,546; Northumberland Clarington, 1,667,652; Ontario Public 
School Boards Association, 500,000; Ontario Teachers' Federation, 1,799,999; Ottawa, 284,360; Ottawa- 
Carleton French Language Public, 704,058; Otto Robert Siebenmann in Trust, 2,000,000; Peel, 157,465; Queen's 
University, 153,605; Receiver General of Canada, 125,000; Sanctuary Woods, 136,073; Sault Ste. Marie, 
156,273; Scarborough, 127,296; Simcoe County, 252,357; Society for Educational Visits and Exchange in 
Canada, 120,000; Softarc Inc., 499,000; Stormont, Dundas and Glengarry County, 176,656; Sudbury, 787,673; 
TV Ontario, 123,700; Timmins, 208,873; University of Toronto, 1,324,294; Virtual Reality Systems Inc., 
152,000; Waterloo County, 327,135; Wellington County, 358,103; Windsor, 220,342; Workers' Compensation 
Board, 525,251; York Region, 133,318; Accounts under $120,000-^,641,931. 

Payments to Other Ministries ($3,780,000): 

Community and Social Services, 780,000; Management Board Secretariat, 3,000,000. 

Less: Recoveries from Other Ministries/ Agencies ($2,984,377): 

Citizenship, 529,407; Community and Social Services, 220,000; Health, 170,000; Management Board Secretariat, 
378,687; Office Responsible for Women's Issues, 1,686,283. 

Separate Schools-Roman Catholic Separate School Boards ($1 1,161,394): 

Carleton, 187,120; Cochrane-Iroquois Falls District, 200,620; Dufferin-Peel, 577,612; Durham Region, 369,923 
Essex County, 524,101; Geraldton District, 236,711; Halton, 491,822; Hamilton- Wentworth, 643,346 
Kapuskasing District, 181,661; Kent County, 131,621; Kirkland Lake and Tirrriskaming District, 231,446 
Lakehead District, 266,361; Lambton County, 144,795; London and Middlesex County, 230,983; Metropolitan 
Toronto, 1,053,049; Nipissing District, 161,191; North of Superior District, 156,049; Ottawa, 217,973; Ottawa- 
Carleton French Language Catholic, 1,324,700; Peterborough- Victoria-Northumberland-Newcastle, 177,983; 
Prescott and Russell County, 319,014; Sudbury District, 775,410; Timmins District, 266,500; Waterloo County, 
175,497; Welland County, 173,615; Windsor, 391,828; York Region, 246,761; Accounts under 
$120,000—1,303,702. 

General Legislative Grants ($4,316,090,231): 

Public and Secondary Schools ($2,332,623,615): 
Boards of Education ($2,309,409,422): 

Atikokan, 3,684,412; Brant County, 43,902,176; Bruce County, 30,779,621; Carleton, 108,427,479; Central 
Algoma, 10,221,807; Chapleau, 3,029,619; Cochrane-Iroquois Falls Black River Matheson, 8,122,587; 



108 PUBLIC ACCOUNTS, 1995-96 



' 



MINISTRY OF EDUCATION AND TRAINING — Continued 



Dryden, 13,684,437; Dufferin County, 23,144,180; Durham, 122,009,515; East Parry Sound, 15,153,326 
Elgin County, 39,81 1 ; 072; Espanola, 6,565,378; Essex County, 43,070,797; Essex County Children':! 
Rehabilitation Centre, 599,136; Fort Frances-Rainy River, 11,973,115; Frontenac County, 49,21 1,905] 
Geraldton, 4375,323; Grey County, 40,051,294; Haldimand, 18,679,261; Haliburton County, 1,968,321 
Halton, 47,281,260; Hamilton, 77,409,786; Hastings County, 49,349,879; Hearst, 1,445,588; Hornepayne 
1,766,964; Huron County, 28,785,818; Kapuskasing, 3,465,258; Kenora, 8,681,635; Kent County 
38,323,494; Kirkland Lake, 7,572,133; Lake Superior, 9,661,681; Lakehead, 43,991,509; Lambton County 
40,422,635; Lanark County, 28,937,880; Leeds and Grenville, 34,630,146; Lennox and Addington County 
22,235,998; Lincoln County, 58,292,236; London, 103,320,049; Manitoulin, 4,677,615; Michipicoten 
3,854,785; Middlesex County, 30,455,313; Muskoka, 4,328,486; Niagara Peninsula Crippled Children 
1,285,938; Niagara South, 64,403,891; Nipigon-Red Rock, 3,236,032; Nipissing, 33,450,241; Norfolk 
27,629,894; North Shore, 16,907,765; Northumberland-Clarington, 65,680,316; Ontario Crippled Children's 
Centre, 1,813,738; Ottawa-Carleton French Language Public, 24,573,865; Ottawa Children's Treatmem 
Centre, 676,760; Oxford County, 36,316,060; Peel, 71,820,605; Perth County, 28,032,019; Peterborough 
County, 36,924,054; Prescott and Russell County, 19,367,777; Prince Edward County, 11,191,191; Red 
Lake, 5,674,893; Renfrew County, 37,1 14,002; Sault Ste. Marie, 33,171,772; Simcoe County, 103,596,722; 
Simcoe Hall Children's School, 299,752; Stormont, Dundas and Glengarry County, 37,335,835; Sudbury 
58,000,972; Timiskaming, 12,558,456; Tinimins, 16,782,995; Victoria County, 29,713,391; Waterloo 
County, 106,213,503; Waterloo North Children's, 648,710; Wellington County, 52,357,120; Wentwortb 
County, 38,498,536; West Parry Sound, 4,073,037; Windsor, 44,585,912; York Region, 38,118,759. 

District School Area (D.S.A.) Boards ($19,573,029): 

Airy and Sabine, 175,175; Asquith-Garvey, 587,951; Caramat, 527,889; Collins, 314,760; Connell and 
Ponsford, 1,053,522; Foleyet, 561,736; Gogama, 353,358; Michipicoten, 2,014,762; Missarenda, 338,341; 
Moose Factory Island, 1,590,695; Moosonee, 2,461,120; Murchison and Lyell, 201,376; Nakina, 849,601; 
Northern, 2,418,309; Slate Falls, 665,780; Summer Beaver, 4,608,840; Upsala, 524,563; Accounts under 
$120,000—325,251. 

James Bay Lowlands Secondary School, 2,767,154. 

Penetanguishene Protestant Separate School Board, 874,010. 

Separate Schools-Roman Catholic Separate School Boards ($1,983,466,616): 

Atikokan, 1,749,946; Brant County, 20,204,742; Bruce-Grey County, 18,760,368; Cardiff-Bicroft, 143,100; 
Carleton, 90,321,993; Chapleau, 2,061,613; Cochrane-Iroquois Falls Black River Matheson, 10,861,512; 
Dryden, 2,864,839; Dubreuilville, 1,309,524; Dufferin-Peel, 217,41 1,148; Durham Region, 83,149,368; Elgin 
County, 9,203,096; Essex County, 57,468,640; Foleyet, 608,452; Fort Frances-Rainy River, 2,992,381; 
Frontenac-Lennox and Addington County, 30,204,091; Geraldton, 2,251,384; Gogama, 516,719; 
Haldimand-Norfolk, 14,905,933; Halton, 58,664,309; Hamilton-Wentworth, 83,551,216; Hastings-Prince 
Edward County, 20,879,604; Hearst, 7,856,787; Hornepayne, 787,257; Huron-Perth County, 19,732,750; 
Ignace, 435,100; Kapuskasing, 14,107,464; Kenora, 4,926,197; Kent County, 30,574,534; Kirkland Lake and 
Timiskaming, 19,151,729; Lakehead, 33,062,553; Lambton County, 29,002,789; Lanark, Leeds and Grenville, 
24,374,786; Lincoln County, 35,071,693; London and Middlesex County, 60,975,722; Metropolitan Toronto 
Separate, 139,277,226; Moosonee, 1,797,037; Nipissing, 40,609,556; North of Superior, 4,523,294; North 
Shore, 9,656,244; Ottawa, 23,913,404; Ottawa-Carleton French Language Catholic, 53,044,245; Oxford County, 
12,205,520; Parry Sound, 796,157; Peterborough- Victoria-Northumberland-Newcastle, 47,998,123; Prescott 
and Russell County, 6,443,1 16; Prescott and Russell Roman Catholic French Language, 49,875,227; Red Lake 
Combined, 1,182,626; Renfrew County, 27,435,682; Sault Ste. Marie, 26,468,328; Simcoe County, 60,985,728; 
Stormont, Dundas and Glengarry, 50,882,136; Sudbury, 80,970,727; Timmins, 23,855,029; Waterloo County, 
79,941,516; Welland County, 50,068,888; Wellington County, 23,503,823; Windsor, 48,043,673; York Region, 
109,845,972. 



PUBLIC ACCOUNTS, 1995-96 109 



MINISTRY OF EDUCATION AND TRAINING — Continued 

jobsOntario Training Program ($83,555,800): 

A G Simpson Co. Ltd., 175,944; ATS Automation Tooling System Inc., 319,259; Abatisowin Training Management 
Group, 637,265; Acco Canada Inc., 159,600; Algonquin College of Applied Arts and Technology, 1,333,143; 
American Sensors Electric Inc., 415,320; Appanea Learning Centre Inc., 382,906; Arvin Ride Control Product Inc., 
371,250; Atoma International Inc., 163,207; Babcock and Wilcox Limited, 208,004; Bertrand Faure Limited, 
236,041; Bombardier Inc., 246,982; Brant, Corporation of the County of, 798,266; Cambrian College of Applied Arts 
and Technology, 1,294,260; Canadian Arab Federation, 1,966,933; Canadian Liver Foundation, 132,343; Canadore 
College of Applied Arts and Technology, 314,770; Centennial College of Applied Arts and Technology, 188,518; 
Chatham, City of, 333,990; Community Enterprise Centre (Ottawa/Carleton), 162,129; Community Opportunities 
Development Association, 264,335; Comtes unis de Prescott et Russell, 486,642; Conestoga College of Applied Arts 
and Technology, 780,278; Confederation College of Applied Arts and Technology, 883,511; Costi, 2,446,279; 
Custom Trim Limited, 567,177; De Biasi and Associates, 130,150; De Havilland Inc., 1,130,000; District of Parry 
Sound Welfare Administration, 124,180; Dodger Holdings Group Limited, 398,466; Dominion Castings Limited, 
330,048; Durham, Regional Municipality of, 1,853,167; Eaton Yale Limited, 142,672; Edprin Job Training of Prince 
Edward County, 162,101; Employee Resource Centre-Georgian Bay Inc., 411,311; Employment and Education 
Resource Service of Cornwall and District, 354,317; Etobicoke Board of Education, 3,456,480; Family Services 
Perth-Huron, 453,384; Fanshawe College of Applied Arts and Technology, 817,223; First People's Training 
Corporation, 450,508; Frontenac, County of, 699,200; General Motors of Canada, 562,595; Gezhtoojig-Sudbury 
Area Management Board, 387,088; Global Upholstery Company Inc., 957,029; Grand River Employment and 
Training Inc., 710,961; Granits Malette Granite Inc., 135,724; Greater Toronto Aboriginal Management Board, 
284,889; Haldimand-Norfolk, Regional Municipality of, 427,849; Halton, Regional Municipality of, 1,664,595; 
Hastings, County of, 716,803; Huron, County of, 449,639; Huronia Aboriginal Assistance Corporation, 157,283; 
Jager Strandboard Limited, 185,000; Kitchi-Gaming Training and Employment Initiatives, 307,685; Kuntz 
Electroplating Inc., 146,523; Lambton, Corporation of the County of, 303,754; Lear Seating Canada Ltd., 212,689; 
Learning Enrichment Foundation, 2,510,148; Lever Industrial, 153,057; Libbey Canada Incorporated, 207,139; 
Linamar Corporation, 381,200; London Convention Centre, 676,157; London Unemployment Help Centre, 
1,561,425; Long Lake Forest Products Inc, 279,000; Mackie Automotive Systems (Oshawa), 1,045,727; 
Mamo-Wichi-Hetiwin Area Management Board, 860,290; Manac Inc., 259,564; Manasseh International Co. Ltd., 
190,932; Maple Leaf Foods Inc., 1,403,177; Masland Carpets of Canada Ltd., 368,086; Mead Packaging Canada 
Ltd., 254,873; Mohawks of The Bay of Quinte and Kagita Mikam Area Management Board, 366,330; 
Movel/Marchelino Restaurants Ltd., 174,316; N.H.B. Industries Limited, 213,337; Naadmaadwuik Area Management 
Board, 323,505; National Grocers Company Ltd, 223,357; National Steel Car Limited, 1,016,450; Niagara College 
of Applied Arts and Technology, 890,614; Nishnawbe-Aski Nation, 148,680; North York Board of Education, 
2,583,169; Northern College of Applied Arts and Technology, 1,166,553; Northumberland, Corporation of the 
County of, 163,820; Ontario Prevention Clearinghouse, 270,000; Orlick Industries Limited, 622,146; 
Ottawa-Carleton, Regional Municipality of, 1,992,654; Owen Sound Family Y.M.C.A., 974,482; Peel Board of 
Education, 2,408,740; Peterborough EPYC Centre Jotf, 367,444; Regional Die Casting Limited, 148,554; St. Clair 
College of Applied Arts and Technology, 1,967,098; St Lawrence College of Applied Arts and Technology, 
238,092; Sault Community Information and Community Centre, 131,865; Self -Employment Development Initiative, 
249,516; Simcoe County Board of Education, 368,895; Sioux Lookout Area Aboriginal Employment and Training 
Initiatives Organization, 360,153; Sir Sandford Fleming College of Applied Arts and Technology, 896,016; 
Skanehionkwaioteh Incorporated, 356,503; Southwest Centre for Community Living, 201,359; Standard Prods 
(Canada) Ltd, 472,564; Stellar Corporation, 225,809; Stemark Fashion Corporation, 170,615; Sudbury Vocational 
Resource Centre, 206,472; Teknion Furniture Systems, 383,600; Tembec Forest Products Inc., 179,044; Terra 
Footwear Limited, 197,039; Thorncliffe Neighbourhood, 1,355,432; Tregaskiss Ltd., 207,540; Trim Trends of 
Canada Ltd., 366,631; Trustees-IBEW Local 353 Trust Fund, 296,917; Trustees of The International Union of 
Operating Engineers Local 793 Training Fund, 267,857; Trustees of The Labourers' International Union of North 
America Local 506 Training Fund, 128,161; Unemployment Help Centre of Windsor, 190,635; University Settlement 
Recreation Centre, 1,764,132; Wabco, 266,912; Waterloo, Regional Municipality of, 1,279,609; Wescast Industries 
Inc., 302,220; William H. Kaufman Inc., 531,281; Women and Rural Economic Development, 458,478; Woodgreen 
Community Centre of Toronto, 2,609,216; Y.M.C.A. of Greater Toronto, 1 38,3 16; York, Regional Municipality of, 
3,173,851; Young Men's Christian Association, 172,130; Youth Employment Assistance Headquarters, 511,468; 



112 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF EDUCATION AND TRAINING — Continued 

1022522 and 1070731 Ontario Inc., 219,900; Account under $120,000—4,713,883. 

Student Support ($23 1 ,704,501): 

Student Support Program, 230,548,001; Ontario/Quebec Exchange Fellowship, 94,000; Second Language Program 
1,062,500. 6 6 5 

Grants to Universities and Related Organizations to Compensate for Municipal Taxation ($17,236,425): 

Brock University, 542,475; Carleton University, 1,228,725; Lakehead University, 453,375; Laurentian Universit; 
410,700; McMaster University, 1,016,400; Queen's University, 1,006,500; Ryerson Polytechnic University, 759,00( 
Trent University, 291,150; University of Guelph, 929,550; University of Ottawa, 1,250,775; University of Toronto 
2,714,700; University of Waterloo, 1,306,200; University of Western Ontario, 1,675,275; University of Windso 
831,225; Wilfrid Laurier University, 417,675; York University, 2,081,550; Accounts under $120,000—321,150 

Grants for Universities and Related Organizations Operating Costs ($1,823,142,619): 

Algoma University College, 4,367,103; Brock University, 40,239,675; Canadian Institute for Advanced Researcl 
1,250,000; Carleton University, 91,805,570; College Universitaire de Hearst, 2,032,252; Council of Ontari 
Universities, 1,150,000; Dominicain College, 184,491; Fields Institute for Research in Mathematical Scienct 
1,000,000; Lakehead University, 32,664,420; Laurentian University, 45,297,301; McMaster University, 1 15,773,63S 
Nipissing University, 9,120,595; Ontario College of Art, 9,280,738; Ontario Institute for Studies in Educatior 
24,059,213; Ontario Municipal Employees Retirement Board, 394,603; Quebec Government, 634,554; Queen' 
University, 124,710,465; Royal Trust Corporation of Canada, 4,340,633; Ryerson Polytechnic Universit) 
74,443,848; TV Ontario, 1,107,454; Trent University, 23,553,796; University of Guelph, 104,010,701; Universit 
of Ottawa, 157,575,384; University of Toronto, 374,623,037; University of Waterloo, 128,419,821; University o 
Western Ontario, 165,287,470; University of Windsor, 67,677,224; Wilfrid Laurier University, 36,900,205; Yorl 
University, 180,504,598; Accounts under $120,000—733,829. 

Total Other Payments 8,176,266,75* 

Statutory ($685,732,453) 

Ministers' Salaries ($33,543) 

Hon. J. Snobelen June 26, 1995 to March 31, 1996 22,95: 

Hon. D. Cooke April 1, 1995 to June 25, 1995 7,05( 

Hon. S. Owens April 1, 1995 to June 25, 1995 ' . 3*54( 

Parliamentary Assistants' Salaries ($17,727) 

T. Skarica July 12, 1995 to March 31, 1996 6,68f 

T- Young July 12, 1995 to March 31, 1996 " 6^686 

G. Malkowski April 1, 1995 to June 25, 1995 2J78 

T- Martin April 1, 1995 to June 25, 1995 2,111 

Teachers' Pension Fund ($685,681,183) 

Government Contributions, the Teachers' Pension Act 537 053 585 

Less: Recoveries from Other Ministries \ 372 402 



PUBLIC ACCOUNTS, 1995-96 



111 



MINISTRY OF EDUCATION AND TRAINING — Concluded 



Summary of Expenditure 

Voted 

Salaries and Wages 93,080,542 

Employee Benefits 15,663,068 

Travelling Expenses 2,776,657 

Other Payments 8,176,266,756 

Statutory 

Total Expenditure, Ministry of Education and Training 



8,287,787,023 
685,732,453 

$8,973,519,476 



PUBLIC ACCOUNTS, 1995-96 113 



MINISTRY OF ENVIRONMENT AND ENERGY 

Hon. Brenda Elliott, Minister 
Hon. C.J. (Bud) Wildman, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($107,836,177) 

| Temporary Help Services ($9,190): 
Accounts under $50,000 —9,190. 

[Payments to Other Ministries ($402,201): 

Management Board Secretariat, 396,044; Accounts under $50,000 — 6,157. 

Employee Benefits ($16,321,260) 

Payments for Canada Pension Plan, 1,889,628; Dental Plan, 1,171,014; Employer Health Tax, 2,165,572; Group Life Insurance, 
242,851; Long Term Income Protection, 1,293,029; Ontario Public Service Employees' Union Pension Fund/Public Service 
Pension Fund, 1,682,283; Supplementary Health and Hospital Plan, 1,244,606; Unemployment Insurance, 3,514,202; 

Other Benefits: Attendance Gratuities, 191,088; Death Benefits, 14,401; Early Retirement Incentive, 61,549; 
Maternity/Parental/ Adoption Leave Allowances, 780,569; Severance Pay, 1,980,051; Miscellaneous Benefits, 1,926. 

Workers' Compensation Board, 220,305. 

Less: Recoveries from Other Ministries ($131,814): 
Accounts under $50,000—131,814. 

Travelling Expenses ($2,246,391 ) 

Hon. Brenda Elliott, 1,182; Dr. D. Gait, 1,640; L. Stevens, 6,469; R. Dicerni, 12,631; B. Defoe, 14,879; M. Fesnak, 17,134; G. 
Grice, 24,905; J.R. Harmar, 20,906; T.L. Horswill, 17,076; J.D. Richardson, 11,778; G.W. Scott, 14,632; J. Taylor, 12,513; 
R.P. Tmej, 10,213; Accounts under $10,000—2,080,433. 

Other Payments ($203,368,673) 

Materials, Supplies, etc. ($54,176,526): 

Alexander and Alexander/Reed Stenhouse, 55,880; Allseating Corporation, 124,446; Alphaform Exhibits+Design Inc., 58,099; 
Amsdell Inc., 91,955; Anachemia Canada Inc., 88,717; Appsol Consulting Inc., 83,940; Arthur Dormer Consultants, 
50,000; Atikokan, Township of, 91,224; Atlas Specialty Steels, 89,000; Automotive Parts Manufacturers Association, 
50,000; 

Bell Canada, 491,677; Bi Cadd Systems Inc., 175,064; Bird and Hale Ltd., 240,730; Bowne of Canada Ltd., 61,700; 
Brockville, City of, 73,153; Bruce, Corporation of the County of, 58,767; 

CH2M Gore and Storrie Ltd., 67,272; Caledon Laboratories Ltd., 53,439; Cambridge Energy Research Assoc, 54,411; 
Canadian Council of Ministers of the Environment, 570,761; Canebsco Subscription Services Ltd., 92,518; Ceda-Reactor 
Ltd., 59,338; Chapleau, Township of, 138,299; Chromatographic Specialties, 57,542; Cirac, 185,620; Compugen Systems 
Ltd., 212,119; 

D.E. Schmidtmeyer Consulting, 51,888; Dale Intermediaries Ltd., 344,141; Datafile, 139,804; Detox Environmental Inc., 



114 PUBLIC ACCOUNTS, 1995-96 






MINISTRY OF ENVIRONMENT AND ENERGY — Continued 

84,724; Digital Equipment of Canada Limited, 137,562; Dyad Systems Inc., 173,683; 

Egghead Software, 79,322; Ellis Teichman Communications Ltd., 259,774; Ensco, Inc., 5,330,642; Enviro Desorption Inc. 
174,388; 

Faxon/SMS Canada, 100,961; Fisher, Leff and Associates, 327,515; Fisher Scientific Limited, 1 12,043; 

GE Capital Fleet Services, 960,530; GE Capital Technology Services, 85,257; General Motors of Canada Ltd., 225,951; Geo 
Logic Inc., 395,431; Grand and Toy Limited, 121,696; 

HSP Inc., 78,975; Hammerson Properties Inc., 137,270; Hart's Upholstered Products Co., 96,984; Hatch Associates Ltd, 
97,402; Hewlett-Packard Canada Ltd., 103,525; Hillside Environmental, 52,677; Horizon Construction Services, 234,494 
Huron, County of, 154,246; 

Infonet Software Solutions Inc., 52,378; Infostream Cables and Systems Ltd., 316,673; 

J.B. Rolland Papers Ltd., 90,244; J.L. Richards and Assoc. Ltd., 58,442; 

Kavski Engineering Ltd., 1 12,500; Kenora, Town of, 57,850; Kilbom Inc., 92,250; Knoll North American Corp., 265,130; 
Kodak Canada Inc., 80,371; 

L.S. McCarty Scientific Research and Consulting, 56,925; Lake Simcoe Region Conservation Authority, 97,000; Lakehead 
University, 128,866; Lanark, County of, 84,647; Leco Instruments Ltd., 53,656; Leeds and Grenville, United Counties 
of, 120,274; Levitt-Safety Ltd., 68,090; Lower Trent Region Conservation Authority, 1 17,000; 

MFP Technology Services Ltd., 608,207; Marie Lawrentiw and Associates, 58,600; Maunder Britnell Inc., 184,500; 
McCaustlin Installations Inc., 313,455; McGregor, Stillman in Trust, 195,000; McMaster University, 50,000; Mediascan 
Canada Inc., 74,61 1; Metro Toronto and Region Conservation Authority, 204,992; Metropol Security, 235,453; Ministries: 
Attorney General, 3,901,009; Community and Social Services, 175,106; Management Board Secretariat, 4,635,820; 
Natural Resources, 185,443; Northern Development and Mines, 102,174; Transportation, 1,543,594; Mitel Corporation, 
66,094; Mobility Canada, 252,814; Moira River Conservation Authority, 157,1 15; Muskoka, District Municipality of, 
1,398,262; 

Neodyne Consulting Ltd., 546,638; Neucom Management Systems, 70,404; Novell Inc., 123,094; 

OE Inc., 119,847; Olympic Drilling Co. Ltd., 64,267; Ontario Clean Water Agency (re: Water and Sewage Infrastructure 
Administration — Smithville, Hagersville and Deloro), 1,784,617; Ontario Hydro, 61,105; Oracle Corporation Canada Inc., 
187,112; Ortech Corporation, 152,582; 

PC Etcetera, 131,940; Pacific/Electronic and Electrical, 53,315; Pembroke and Area Waste Management Board, 105,636; 
Phyto-Tec Group, 85,341; Pitney Bowes, 74,874; Postage By Phone, 120,000; Praxair Canada Inc., 146,606; The Proctor 
and Redfem Group, 288,598; Protect Air, 1,913,542; Pulse Instrumentation Ltd., 53,703; Purolator Courier Ltd., 181,717; 

RDP Fulfillment Corporation, 298,158; Raven Beck Environmental Ltd., 125,1 17; Receiver General for Canada, 440,065; 
Reed Consulting Group, 62,633; Reilly and Associates Barristers, in Trust, 160,915; Rockcliffe Research Management, 
66,720; Rolph, Buchanan, Wylie and McKay, Township of, 103,689; 

Sandwell Inc., 101,250; Satellite Communications Inc., 1 10,140; Savin Canada Inc., 92,324; Silicon Graphics Canada Ltd., 
134,815; Simcoe, The County of, 161,329; Judy Simon, 61,821; Sioux Lookout, Town of, 62,962; Soft Probe Computing 
Services, 68,099; The State Group, 229,71 1; Stevens Burgess Architects, Ltd., 261,640; Stormont, Dundas and Glengarry, 
United Counties of, 64,458; Stream International Canada Ltd., 85,725; Sturgeon Falls, Town of, 65,894; Sudbury, 
Regional Municipality of, 83,662; Systems Plus 598076 Ont. Inc., 340,803; 



PUBLIC ACCOUNTS, 1995-96 115 



MINISTRY OF ENVIRONMENT AND ENERGY — Continued 

Tenet Computer Group Inc., 199,234; Toshiba of Canada Limited, 114,235; Trenton, City of, 155,483; Tribus Computer, 
78,584; 

Uniroyal Chemical Ltd., 340,887; Unis Lumin Inc., 126,887; University of Waterloo, 97,978; University of Windsor, 53,000; 

VWR Scientific Inc., 125,015; Varian Canada Inc., 79,111; Victor Pierobon Consultants Ltd., 88,608; Victoria, County of, 
87,037; Vipra Labs Inc., 74,205; 

Wackenhut of Canada Ltd., 116,595; Wardrop Engineering Inc., 189,119; Waters Limited, 59,626; West Hawkesbury, 
Corporation of the Township of, 63,405; West Lincoln, Township of, 77,587; C.A. Wolf, 70,724; Wye Marsh Wildlife 
Centre, 74,000; 

Xerox Canada Inc., 457,946; 

Accounts under $50,000—12,406,655. 

Less: Recoveries from Other Ministries ($37,364): 
Accounts under $50,000—37,364. 

Grants, Subsidies, etc. ($149,192,147): 

Capital Transfer Payments - Beaches Restoration ($8,814,321): 
Cities ($497,400): 

Chatham, 497,400. 

Conservation Authorities ($2,352,700): 

Ausable-Bayfield, 485,000; Grand River, 124,000; Grey-Sauble, 120,000; Kettle Creek, 158,000; Maitland Valley, 
630,000; Saugeen Valley, 430,700; South Nation River, 120,000; Upper Thames River, 285,000. 

District Municipalities ($1,524,097): 
Muskoka, 1,524,097. 

Metropolitan and Regional Municipalities ($2,528,062): 

Halton, 593,907; Niagara, 807,005; Ottawa-Carleton, 316,061; Toronto, 811,089. 

Towns ($883,748): 

Kemptville, 215,248; Smiths Falls, 668,500. 

Accounts under $120,000—1,028,314. 

Capital Grants for Waste Treatment/Disposal and 3 R's — Reduction, Reuse and Recycling ($24,127,469): 
Boards of Education ($5 1 2,624): 

Simcoe County, 365,637; Windsor, 146,987. 

Cities ($7,949,809): 

Elliot Lake, 214,684; Guelph, 5,986,546; London, 414,590; Mississauga, 125,329; Niagara Falls, 303,184; North 
York, 343,424; Peterborough, 305,376; Port Colborne, 123,215; Woodstock, 133,461. 

Corporations ($3,270,840): 

Broer Services Ltd., 394,946; Essex- Windsor Solid Waste Authority, 402,324; Harkow Aggregates and Recycling 
Ltd., 344,457; Kingston Area Recycling Corporation, 274,721; National Rubber Company Inc., 1,588,400; 
Ontario Northwest Recycling Association, 265,992. 



116 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF ENVIRONMENT AND ENERGY — Continued 

Counties ($3,263,032): 

Grey, 225,368; Lambton, 293,405; Lanark, 135,301; Northumberland, 1,780,569; Prince Edward, 124,576; Simcc* 
449,486; Victoria, 254,327. 

Metropolitan and Regional Municipalities ($2,273,546): 

Durham, 263,288; Haldimand-Norfolk, 297,602; Hamilton-Wenfworth, 151,807; Ottawa-Carleton, 571,690; Pee. 
276,111; Sudbury, 127,901; Metropolitan Toronto, 308,899; Waterloo, 276,248. 

Towns ($1,368,628): 

Arnprior, 133,557; Fort Erie, 159,341; Kapuskasing, 814,748; Markham, 260,982. 

Accounts under 120,000—5,488,990. 

Capital Grants for Economic Development Fund — City of Brantford, Mohawk Lake Project ($472,681): 
Cities ($472,681): 

Brantford, 472,681. 

Less: Recoveries from Other Ministries ($472,681): 
Economic Development and Trade, 472,681. 

Capital Conservation Initiative Grants ($822,731): 

CAW Community Development Group (Ontario), 122,536. 

Accounts under $120,000—700,195. 

Industrial Efficiency Grants ($1,800,249): 
Corporations ($515,000): 

Atlantic Packaging Limited, 150,000; Kraft Canada Inc., 215,000; Sunoco Inc., 150,000. 

Accounts under $120,000—1,285,249. 

Capital Green Initiative Grants ($7,895,757): 
Cities ($182,488): 

The City of Cornwall, 182,488. 

Corporations ($6,723,180): 

Advanced Monobloc (A Division of CCL Industries Inc.), 150,000; Ajax Energy Corporation, 150,000; Be Green Barrie, 
443,502; CAW Community Development Group (Ontario), 635,370; Canadian Oxygen Industrial Chemicals, 
224,309; Collingwood Harbour Public Advisory Committee Inc., 186,250; Colorama Dyeing and Finishing Canada, 
142,900; Domtar Specialty Fine Papers, 150,000; Environmental Management Resource Centre, 196,000; Green 
Community Board of Belleville and District, 143,935; Guelph 2000-Our Future is Green, 155,190; Hamilton- 
Wentworth Green Venture, 292,500; Hammond Manufacturing Company Ltd., 225,000; Hendrickson Canada Ltd., 
150,000; I.T.T. Industries of Canada Ltd., 225,860; Levesque Plywood Limited, 150,000; London Green Horizons 
Inc., 295,750; Majestic Plastics Limited, 120,958; Maple Lodge Farms Ltd., 270,000; Molson Breweries, 174,393; 
Oshawa Green Cap, 390,956; Pinecrest-Queensway Community Development Group, 465,500; Quno Corporation, 
275,513; Reynolds-Lemmerz Industries, 132,797; Samia-Lambton Centre for Arts/Entertainment Inc., 185,671; 
Thunder Bay 2002 Clean and Green, 166,894; Skyjack Inc., 149,623; The Urban Environment Centre (Toronto), 
474,309. 

Accounts under $120,000—990,089. 

Capital Grants for Water and Sewage Projects ($73,068,124): 



\i 



PUBLIC ACCOUNTS, 1995-96 117 



MINISTRY OF ENVIRONMENT AND ENERGY — Continued 

Cities ($1,192,963): 

Owen Sound, 253,691; Toronto, 156,280; Welland, 229,918; Windsor, 273,782. 

Accounts under $120,000—279,292. 

Corporations ($6,374,677): 

Ontario Clean Water Agency (re: Provincially-owned projects), 6,374,677. 

Counties ($1,926,070): 
Oxford, 1,926,070. 

District Municipalities ($1,261,010): 
Muskoka, 1,261,010. 

Local Services Boards ($498,381): 
Foleyet, 498,381. 

Metropolitan and Regional Municipalities ($9,880,062): 

Durham, 5,261,356; Haldimand-Norfolk, 269,066; Niagara, 1,794,625; Ottawa-Carleton, 471,022; Peel, 2,019,444. 

Accounts under $120,000—64,549. 

Public Utilities Commissions ($9,493,563): 

Belleville, 198,842; Bosanquet Water Supply, 5,649,375; Campbellford, 1,496,470; Elgin Area Water Supply, 1,410,971; 
Norwich Township, 521,703. 

Accounts under $120,000 — 216,202. 

Towns ($24,410,703): 

Alexandria, 126,516; Almonte, 225,215; Blenheim, 238,246; Blind River, 139,398; Bosanquet, 1,661,181; Bothwell, 
367,970; Bradford West Gwillimbury, 361,995; Cobalt, 269,386; Deseronto, 206,018; Exeter, 524,918; Forest, 
2,252,272; Fort Frances, 138,383; Haileybury, 1,777,160; Kirkland Lake, 173,073; Lindsay, 229,983; Listowel, 
687309; Midland, 166,507; Mitchell, 1,695,922; New Liskeard, 526,922; New Tecumseth, 1,196,569; Port Elgin, 
651,711; Southampton, 1,209,069; Sturgeon Falls, 2,085,670; Vankleek Hill, 3,332,199; Wasaga Beach, 3,444,272; 
Whitchurch-Stouffville, 480,406. 

Accounts under $120,000—242,433. 

Townships ($13,122,990): 

Adjala-Tosorontio, 257,040; Carnarvon, 1,350,605; Dover, 1,087,814; Dysart et al, 315,669; Hamilton, 261,458; Lobo, 
3,166396; MacDonald, Meredith and Aberdeen Additional, 514,688; Michipicoten, 183,479; Moore, 135,930; Nairn, 
342,195; Osnabruck, 499,290; Plympton, 205,564; Rochester, 151,582; St. Edmunds, 127,760; Sidney, 327,660; 
Springwater, 512,403; Tehkummah, 2,770,350; Wellesley, 165,418. 

Accounts under $120,000—747,689. 

Villages ($4,907,705): 

Bobcaygeon, 154,395; Bloomfield, 464,508; Cardinal, 822,197; Frankford, 362,965; Lakefield, 148,344; Plantagenet, 
159,543; Thedford, 200,770, Wellington, 592,702; West Lome, 410,230; Westport, 1,187,046. 

Accounts under $120,000 — 405,005. 



118 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF ENVIRONMENT AND ENERGY — Continued 

Municipal Recycling Support Grants ($15,973,105): 
Cities ($2,100,370): 

Barrie, 175,231; Brantford, 138,834; Guelph, 186,943; London, 195,333; Mississauga, 209,941; North York, 121,02: 
Samia, 146,697; Sault Ste. Marie, 214,620; Toronto, 584,568; Woodstock, 127,178. 

Corporations ($607,796): 

Niagara Municipal Recycling Group, 163,402; Pembroke and Area Recycling Board, 146,190; Renfrew South Recyclei, 
Association, 177,051; Victoria Recycling Associations, 121,153. 

Counties ($1,423,499): 

Lanark, 231,327; Northumberland, 160,494; Peterborough, 333,968; Simcoe, 697,710. 

Metropolitan and Regional Municipalities ($5,764,073): 

Durham, 302,679; Haldimand-Norfolk, 155,387; Halton, 266,603; Hamilton-Wentworth, 686,427; Ottawa-Carletoi 
1,867,987; Peel, 1,583,322; Sudbury, 277,251; Metropolitan Toronto, 435,900; Waterloo, 188,517. 

Towns ($648,506): 

Markham, 210,443; Kapuskasing, 161,039; Kirkland Lake, 277,024. 

Townships ($140,845): 
Ignace, 140,845. 

Accounts under $120,000 — 5,288,016. 

Municipal Reduction/Reuse Grants ($797,068): 

Metropolitan and Regional Municipalities ($393,306): 
Metropolitan Toronto, 138,722; Peel, 254,584. 

Accounts under $120,000 — 403,762. 

Household Hazardous Waste Collection Grants ($186,019): 
Accounts under $120,000—186,019. 

Grants for Industrial 3R's — Reduction, Reuse and Recycling ($48,329): 
Accounts under $120,000 — 48,329. 

Grant to the Recycling Council of Ontario ($308,447): 
Recycling Council of Ontario, 308,447. 

Grant to the Ontario Waste Exchange ($70,000): 
Accounts under $120,000—70,000. 

Grant to the Conservation Council of Ontario ($21,000): 
Accounts under $120,000—21,000. 

Grant to the Association of Municipal Recycling Coordinators ($235,916): 
Association of Municipal Recycling Coordinators, 235,916. 

Grants for Environmental and Health Protection Research ($1,063,010): 
Universities ($578,182): 

Guelph, 312,652; Toronto, 131,130; Waterloo, 134,400. 



PUBLIC ACCOUNTS, 1995-96 119 



m 



MINISTRY OF ENVIRONMENT AND ENERGY — Continued 

Accounts under $120,000 — 484,828. 

Grants to Universities for Post Doctoral Fellowships ($1 15,000): 
Accounts under $120,000—1 15,000. 

Grants for Excellence in Research Awards ($2,200): 
Accounts under $120,000—2,200. 

Grant to the Ontario Federation of Anglers and Hunters ($75,000): 
Accounts under $120,000—75,000. 

Grants for Public Environmental Educational Projects and Conferences ($673,877): 
Accounts under $120,000—673,877. 

Grants for Environment Technologies Programs ($1,261,821): 
Corporations ($319,485): 

Grace Dearborn Inc., 161,140; Trulogic Systems Inc., 158,345. 

Accounts under $120,000—942,336. 

Grant to the Dorset Laboratory Daycare and Learning Centre ($5,000): 
Accounts under $120,000—5,000. 

Grant to the Canadian Environmental Law Association ($50,000): 
Accounts under $120,000—50,000. 

Grant to Pollution Probe ($50,000): 
Accounts under $120,000—50,000. 

Grant to Ontario Environment Network ($50,000): 
Accounts under $120,000—50,000. 

Jobs Ontario Summer Employment — Grant to the Environmental Youth Corps ($1,000): 
Accounts under $120,000—1,000. 

Energy Research Grants ($1,281,885): 
Corporations ($410,000): 

Imperial Oil Limited, 190,000; Lumion Corporation, 220,000. 

Accounts under $120,000—871,885. 

Conservation Initiative Grants ($2,573,067): 
Community Colleges ($140,000): 

Seneca College of Applied Arts and Technology, 140,000. 

Corporations ($626,839): 

Canadian Manufacturers' Association, 189,000; International Council for Local Environmental Initiatives (ICLEI), 
300,000; Pinecrest-Queensway Community Diversion Group, 137,839. 

Accounts under $120,000—1,806,228. 

Industrial Efficiency Grants ($74,464): 



120 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF ENVIRONMENT AND ENERGY — Continued 

Accounts under $120,000—74,464. 

Sector Partnership Grants ($675,000): 

Ontario Centre for Environmental Technology, 675,000. 

Less: Recoveries from Other Ministries ($675,000): 
Economic Development and Trade, 675,000. 

Green Industry Grants ($98,750): 

Accounts under $120,000—98,750. 

J,Do 

Grant to the Ontario Environmental Training Consortium ($135,000): 

Ontario Environmental Training Consortium, 135,000. mp 

Grants for Compensation Payments under Part DC, the Environmental Protection Act ($78,596): 
Accounts under $120,000—78,596. 

Energy Economics Grants ($78,500): 
Accounts under $120,000—78,500. 

Grant to the Ninety-Nines, Operation Skywatch ($7,500): 
Accounts under $120,000—7,500. 

Grants for Agreements under Part "VTA, the Environmental Protection Act ($6,151,542): 

Algoma, 130,798; Brant County, 187,759; Bruce-Grey Owen Sound, 459,492; Durham, Regional Municipality of, 196,643 
Eastern Ontario, 216,834; Elgin-St. Thomas, 127,959; Haldimand-Norfolk, Regional Municipality of, 152,658; 
Haliburton, Kawartha and Pine Ridge District Health Unit, 309,830; Hamilton- Wentworth, Regional Municipality of. 
195,800; Hastings and Prince Edward Counties, 221,274; Huron County, 186,514; Kingston, Frontenac, Lennox and 
Addington Health Unit, 212,775; Leeds, Grenville, and Lanark District Health Unit, 271,161; Metro Windsor Essex 
County, 122,035; Niagara, Regional Municipality of, 219,067; Northwestern, 147,309; Oxford County, 238,929; 
Peterborough County - City, 130,172; Porcupine, 199,525; Renfrew County and District, 191,426; Simcoe County, 
386,290; Sudbury and District, 183,360; Thunder Bay, 159,459; Timiskaming, 339,631; York, Regional Municipality 
of, 412,416; 

Accounts under $120,000—552,426. 

Grants to the Ontario Waste Management Corporation ($1,197,400): 
Ontario Waste Management Corporation, 1,197,400. 

Total Other Payments 203,368,673 



To 



PUBLIC ACCOUNTS, 1995-96 



121 



MINISTRY OF ENVIRONMENT AND ENERGY — Concluded 

Statutory ($84,892,299) 

Minister's Salary ($30,003) 

Hon. Brenda Elliott June 26, 1995 to March 31, 1996 22,953 

Hon. CJ. (Bud) Wildman April 1, 1995 to June 25, 1995 7,050 

Parliamentary Assistants' Salaries ($15,550) 

Dr. Doug Gait July 12, 1995 to March 31, 1996 6,686 

Garry Guzzo July 12, 1995 to March 31, 1996 6,686 

Wayne Lessard April 1, 1995 to June 25, 1995 2,178 

Payments under The Financial Administration Act ($84,846,746) 

Interim Waste Authority Ltd 84,846,746 



Summary of Expenditure 



Voted 

Salaries and Wages . 
Employee Benefits . . 
Travelling Expenses 
Other Payments 



107,836,177 

16,321,260 

2,246,391 

203,368,673 



Statutory 

Total Expenditure, Ministry of Environment and Energy 



329,772,501 
84,892,299 



$414,664,800 



PUBLIC ACCOUNTS, 1995-96 123 

MINISTRY OF FINANCE 

Hon. Ernie Eves, Minister 

Hon. Floyd Laughren, Minister 

Hon. Brad Ward, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($230,417,318) 

Temporary Help Services ($3,801,697): 

Legal Personnel Consultants Inc., 85,186; Management Board Secretariat, 2,970,082; Olsten Services Ltd., 67,750; The People 
Bank, 56,787; Personnel Opportunities Ltd., 77,1 10; Pinstripe Personnel Inc., 154,764; Templus, 236,299;Accounts under 
$50,000—153,719. 

Payments to Other Ministries ($483,765): 

Attorney General, 66,035; Office of the Premier, 67,462; Transportation, 94,714; Accounts under $50,000 — 255,554. 

Less: Recoveries from Other Ministries ($1,269,841): 

Attorney General, 404,903; Cabinet Office, 89,869; Housing, 91,361; Management Board Secretariat, 453,858; Accounts 
under $50,000—229,850. 

Less: Recoveries from Motor Vehicle Accident Claims Fund, 1,051,037. 

Employee Benefits ($35,392,130) 

Payments for Canada Pension Plan, 3,798,699; Dental Plan, 2,516,402; Employer Health Tax, 4,110,195; Group Life Insurance, 
463,159; Long Term Income Protection, 2,561,124; Ontario Public Service Employees' Union Pension Fund / Public Service 
Pension Fund, 6,51 1,547; Supplementary Health and Hospital Plan, 2,641,991; Unemployment Insurance, 6,947,694. 

Other Benefits: Attendance Gratuities, 381,162; Death Benefits, 41,378; Early Retirement Incentive, 157,975; 
Maternity/Parental/ Adoption Leave Allowances, 1,349,787; Severance Pay, 3,705,852. 

Workers' Compensation Board, 397,542. 

Payments to Other Ministries ($556,558): 
Accounts under $50,000 — 556,558. 

Less: Recoveries from Other Ministries ($604,633): 
Accounts under $50,000 — 604,633. 

Less: Recoveries from Motor Vehicle Accident Claims Fund, 144,302. 

Travelling Expenses ($3,546,586) 

Hon. E. Eves, 7,839; Hon. F. Laughren, 3,694; R. Sampson, 2,142; M. Gourley, 7,088; D. Palozzi, 1,644; J. Kaufman, 774; F. 
Akindolire, 13,346; E. Anderson, 18,358; R. Argentini, 10,257; S. Armstrong, 10,518; J. Barretto, 13,083; K.E. Bertrand, 
17,383; R.W. Caines, 18,366; R. Cameron, 13355; H. Chan, 10,904; J.W. Cormier, 16,904; W.E. Covert, 16,253; J. Edmunds, 
12,410; B. Edwards, 10,783; G.A. Gunn, 10,264; D.R. Gunter, 12,625; F.E. Hanlon, 13,827; J.W. James, 19,985; A. Kuteyi, 
12,467; EA. Lewis, 10,387; A.M. Lynch, 10,904; A.J. MacDonald, 13,229; B.F. McParland, 10,981; M. Meadows, 11,254; 
TJL. Mosolf, 12,802; D. Pagett, 19,544; S. Ratnakumaran, 17,010; R. Steffen, 20,913; J.W. Stewart, 13,613; G. Tharmarajah, 
19,844; G. Vetro, 1 1,151; EJ. Waitzer, 23,085; T.S. Wang, 1 1,839; D. Wright, 15,441; Accounts under $10,000—3,050,320. 



124 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF FINANCE — Continued 
Other Payments ($152,531,867) 

Materials, Supplies, etc. ($63,013,633): 

AT and T Global Information Solutions Canada, 76,484; Ainsley Litigation, 140,387; Anixter Canada Inc., 143,219; Assl 
Computer Personnel Ltd., 306,285; Avro Commercial Management Ltd., 69,555; Azon Canada Inc., 56,922; BA! ,J 
Systems Inc., 111,794; BTY Group, 132,242; Baker and McKenzie, 109,263; Banctec (Canada) Inc., 576,199; Be] 
Canada, 1,273,954; Bell, Baker, 88,465; Benson, Percival, Brown, 55,680; Blake, Cassels and Graydon, 1,617,381 -■ 
Borden and Elliot, 165,067; Burger, Rowe, 70,152; Burgess Computer Services Inc., 102,941; Canada Post Corf 
3,013,863; Canadian Red Book, 108,000; Candle Corp., 193,733; Cantel, 77,981; Carswell, 83,473; CCH Canadian Ltc 
104,712; Chernos, Conway, 1,445,756; Gary R. Clewley, 218,763; Client Server Factory, 176,650; CM Inc., 84,55*1 
Computer Assoc. Canada Ltd., 335,091; Computer Bridge Investments Ltd., 88,209; Computerland/SHL Compute 
Innovations, 5,564,683; Compuware Corp. of Canada, 123,768; Coopers and Lybrand Consulting, 200,093; DB 
Communications Inc, 53,579; DRI/McGraw-Hill, 54,095; Dagmar Falkenberg, 66,975; Dale Intermediaries Ltd., 170,47< 
Data Business Forms, 78,839; Datafile, 69,372; Davis, Webb and Schulze, 489,054; Donaldson, Donaldson, Greenaway 
78,799; John J. Drury, 87,408; Duncan and Craig, 61,031; EDS Technical Products, 108,095; Eckler, Partners Ltd 
56,512; Emex Systems Inc., 55,202; Ernst and Young, 224,654; Philip Evans, 80,886; John F. Fagan, 65,447; Faxo 
Canada Ltd., 229,148; Filbitron Marketing Corp., 171,175; Francis Tan Consultant Co., 93,913; Heidi Franken, 63,00( 
Lori Frendo-Cumbo, 77,000; GD Consultants, 74,231; GE Capital Fleet Services, 1,416,074; GSI International Consulting 
Group, 363,619; Gianni De Gasperis, 60,132; Good Systems Inc., 100,239; Gowling, Strathy and Henderson, 75,80f 
Graeme McKechnie Consulting Ltd., 67,404; Grand and Toy, 143,587; Hutchinson Smiley Ltd., 122,720; IBM Canadi 
Ltd, 5,986,835; ISG Contracts Inc., 120,634; ISIS Information, 73,184; Innova Envelope, 140,966; Institute for Worli 
and Health, 152,977; Intelligent Microsystems, 56,096; Interware Systems Inc., 190,696; J and D Systems Ltd., 56,138 
J B Rolland Papers Ltd., 249,395; J C Consultants Ltd., 158,272; Jacklyn Industries, 60,482; KPMG Investigation am 1 
Security, 90,568; Karl Lee and Associates Inc., 88,842; Lonnie Kirsh, 74,455; Knoll North American Corp., 146,452 
Kodak Canada Inc., 87,604; Lancaster Datamark Inc., 130,779; Lang Michener, 461,1 18; Laser Cartridge Services Inc. 
60,055; The Law Society of Upper Canada, 63,521; Amy C. Lewtas, 88,727; Limex Systems Inc., 73,972; Lindse^j 
Morden Claim Services Ltd., 616,594; Linktek Corp., 91,998; Lockwood and Assoc, 149,740; Logical POS System! 
Inc., 114,739; Gregory J. Ljubic, 78,853; MPH Graphics Inc., 72,455; Manifest Communications Inc., 80,600; Markil I 
Computer Consultants, 337,381; McCaustlin Installation Inc., 191,1 14; Media Buying Services Ltd., 70,293; MegaMi 
Technologies, 58,985; Micro Focus Ltd., 60,135; Micromedia Ltd., 76,083; Miller Thomson, 104,566; Milner Graphics: 
71,159; Ministries: Attorney General, 4,272,167; Consumer and Commercial Relations, 162,710; Management Boarc! 
Secretariat, 8,287,985; Natural Resources, 3,039,423; Northern Development and Mines, 2,214,000; Solicitor Genera i 
and Correctional Services, 96,048; Transporation, 197,278; Mobility Canada, 60,91 1; Modular Telephone Interface Ltd., ] 
661,917; Moore Business Forms and Systems, 90,763; Morton International Ltd., 215,673; Mothersill Printing Inc.il 
70,712; Murphy Group Inc., 97,658; NCP National Computer Professionals, 147,211; Natco Leasing, 1,137,420;! 
Neopost, 5 1,021; The Newcastle Graphics Factory, 57,255; Newcourt Financial, 446,501; Novell Ltd., 199,342; Thomas 
J. O'Driscoll, 70,834; Ontario Guard Services (Durham), 215,236; Ontario Municipal Board, 50,608; Ontario TrainingU 
and Adjustment Board, 52,450; Oracle Corp. Canada Inc., 65,676; Osier, Hoskins and Harcourt, 203,955; PC Etcetera, | 
143,711; PHT Canada Inc., 107,260; Rob Paulin, 56,463; Peat Marwick Thome Inc., 84,484; Phoenix Information j 
Systems Ltd., 148,465; Pitney Bowes of Canada, 178,478; Poss and Halfnight, 51,735; Postage by Phone, 157,000; Price! 
Waterhouse, 130,472; The Printing Corp. Inc., 62,580; Procom Professional Computer, 315,219; Purolator Courier Ltd.,! 
246,005; Qualacom Services Ltd., 98,200; Quintessence Consulting, 67,876; Receiver General for Canada, 134,344; Reedi 
Stenhouse Alexander and Alexander, 136,639; Richard Che So and Co., 103,504; Anne Robinson, 57,488; Savin Canada 
Inc., 234,362; Scan-Optics (Canada) Ltd., 58,787; Seneca College of Applied Arts, 51,234; Shirley Cheung Systems 
Consulting, 200,492; Wigle Simpson, 53,594; Smith Lyons Torrance Stevenson and Mayer, 55,672; Softprobe Computing 
Services Inc., 52,252; Stanley Mfg. Co. Ltd., 54,079; Sterling Software, 169,558; Stikeman Elliot, 190,235; Storagetek 
Canada Inc., 1,491,798; Systematix, 303,557; TEC Partners Canada Inc., 149,421; TTS Meridian Systems Inc., 65,119; 
Telecompute Business Centre, 54,760; Thomas and Rayment Inc., 69,615; Tillinghast-Towers Perrin, 56,280; Tory Tory 
DesLauriers and Binning, 81,069; Toshiba of Canada Ltd., 74,744; Unique Envelope Inc., 217,410; Unisource Canada 
Inc., 84,742; Unisys Canada Inc., 51,476; United System Solutions Inc., 156,149; University of Toronto, 167,973; | 
University of Waterloo, 345,098; Walker Interactive Systems, 197,425; Wang Canada Ltd., 231,043; Webcom Ltd., 
100,193; Wilfrid Laurier University, 116,594; William Mercer Ltd., 97,653; Workers' Compensation Board, 121,612; 



PUBLIC ACCOUNTS, 1995-96 125 



MINISTRY OF FINANCE — Continued 

Xbase Technologies Corp., 59,940; Xerox Canada Ltd., 598,210; XYcorp Inc., 104,035; 4 Office Automation Ltd., 
52,538; 853378 Ontario Inc., 101,007; 1034143 Ontario Inc., 143,643; 1147474 Ontario Inc., 91,987; Accounts under 
$50,000— 2,399,108. 

A| 

U Less: Recoveries from Motor Vehicle Accident Claims Fund, 2,895,759. 

>:& 

".3£|3rants, Subsidies, etc. ($89,518,234): 
it Conference Board of Canada, 1 5 ,000. 

•it 
Dl 
-} 

■i 

U 

JdHJ Ministry of Culture, Tourism and Recreation, 736,398; Accounts under $120,000 — 154,648. 

Sales Tax Grants, 5,650. 



Guaranteed Annual Income System, 88,172,322. 
Institute of Municipal Assessors, 17,500. 
Property Tax Grants, 53,279. 
Regional Economic Development Grants (891,046): 



i 

id 

4 

i Sector Training and Adjustment Development Program (1 13,770): 

3! Accounts under $ 1 20,000—1 1 3 ,770. 

n 

)'. Small Business Development Corporations, 124. 
Training for Workplace Innovations, 249,543. 
Total Other Payments 152,531,867 

Statutory ($12,211,761,365) 

Ministers' Salaries ($33,543) 

Hon. Ernie Eves June 26, 1995 to March 31, 1996 22,953 

Hon. Floyd Laughren April 1, 1995 to June 25, 1995 7,050 

Hon. Brad Ward April 1, 1995 to June 25, 1995 3,540 

Parliamentary Assistants' Salaries ($15,550) 

Isabel Bassett July 12, 1995 to March 31, 1996 6,686 

Rob Sampson July 12, 1995 to March 31, 1996 6,686 

Kimble Sutherland April 1, 1995 to June 25, 1995 2,178 



Other Payments ($560,819) 



Grants, Subsidies, etc. ($560,819): 
Job Security Fund, 560,819. 



I*> , PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF FINANCE — Concluded 
Interest and Other Expenses on Provincial Debt ($8,116,178,628) 



Interest on Ontario Securities 
Public Issues 



Non Public Issues 

Canada Pension Plan Investment Fund 1,377,322 830 

Ontario Teachers' Pension Plan 1,671 [446,642 

Public Service Pension Plan '454'382*242 

Public Service Employees' Union Pension Plan 212]454£39 

Ontario Municipal Employees' Retirement Fund 92,668,400 

Ontario Housing Corporation jqq 018735 

Canada Mortgage and Housing Corporation 24341 077 

Other 



4,569,305,79Cj 



2,376,821 3,935,010,786 iplo; 



Interest on The Province of Ontario Savings Office Deposits 142 373 225 

Other Interest, Exchange, Discount and Commission: 

Debt Issue Expenses 121,025,007 

Interest on Special Purpose and Trust Funds 33 858 207 

General Administration Expenses including bank charges 8i502,316 163 385 530 



Less: Interest and Other Investment Income 

Interest on Temporary Investments 475 945 568 

Interest Revenue on Loans 



8,810,075,331 
162,464,739 638,410,307 



KOI 



8,171,665,024 



Less: Interest received from Universities, Schools, Colleges and 

hospitals through the loan-based financing program 55 486 396* 



Losses on Loans ($4,094,972,825) 

Losses on Loans, the Financial Administration Act 



8.116.178.628 



4.094.972.825 



• Interest received in the year on Loan-based Financing program loans. These loans were subsequently forgiven and released under the Financu 
Admimstt anon Act. (See t below). -—«** 

ban-based capital advances for 1995*6 to grants, effective on or about December 1, 1995. As a result, advances from the Province to flS 
^gAuthonty ("OFA") and from the OFA to USH sector entities and capital corpomtions f OT purposes of loan-based financmg we^fo7g^ 



pi 



Summary of Expenditure 

Voted 

Salaries and Wages 230 417 318 

Employee Benefits 35'392130 

Travelling Expenses 3546 586 

OtherPayments ]'[ 152,53l|867 



Statutory 



421,887,901 
12,211,761,365 



Total Expenditure, Ministry of Finance $12,633,649,266 



PUBLIC ACCOUNTS, 1995-96 127 



"JO 



OFFICE OF FRANCOPHONE AFFAIRS 

Hon. Noble Villeneuve, Minister 
Hon. Grilles Pouliot, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($1,343,985) 

ess: Recoveries from Other Ministries ($49,454): 
Accounts under $50,000 — 49,454. 

Employee Benefits ($221,147) 

mployee Benefits: Accounts under $50,000 — 154,650. 

ither Benefits: Severance Pay, 71,654. 

ess: Recoveries from Other Ministries ($5,157): 
Accounts under $50,000 — 5,157. 

Travelling Expenses ($18,895) 

ccounts under $10,000—18,895. 

Other Payments ($894,802) 

Materials, Supplies, etc. ($431,094): 

Compugen System Ltd., 68,982; Compusearch, 51,825; Dell Computer Corporation, 66,772; Accounts under 
$50,000—152,028. 

Payments to Other Ministries ($93,175): 
Management Board Secretariat, 93,175. 

Less: Recoveries from Other Ministries ($1,688): 
Accounts under $50,000—1,688. 

3rants, Subsidies, etc. ($463,708): 
Other ($663,208): 

Action Ontarienne Contre la violence faite aux femmes, 130,000; Accounts under $120,000 — 533,208. 

Less: Recoveries from Other Ministries ($199,500): 
Office Responsible for Women's Issues, 199,500. 

Total Other Payments 894,802 



128 



PUBLIC ACCOUNTS, 1995-96 



OFFICE OF FRANCOPHONE AFFAIRS — Concluded 

Statutory ($Nil) 

Minister's Salary ($Nil) 



Hon. Noble Villeneuve June 26, 1995 to March 31, 1996 

Hon. Gilles Pouliot April lf ^95 t0 June 25, 1995 . 



Gilles Bisson 



Parliamentary Assistant's Salary ($Nil) 
. . . . April 1, 1995 to June 25, 1995 



Summary of Expenditure 



Voted 

Salaries and Wages 
Employee Benefits . 
Travelling Expenses 
Other Payments 



Total Expenditure, Office of Francophone Affairs 



N 



1,343,985 

221,147 

18,895 

894,802 



$2,478,829 



I'.iK 

c 



is: 



tylD 



loi 
Less 



PUBLIC ACCOUNTS, 1995-96 129 



MINISTRY OF HEALTH 

Hon. Jim Wilson, Minister 

Hon. Ruth Grier, Minister 

Hon. Shelley Wark-Martyn, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($463,875,167) 

emporary Help Services ($3,346,756): 

Boston Staffing Consultants Inc., 63,931; Cadillac Career Centre Inc., 79,205; Constant Care Service, 201,369; Kelly 
Temporary Services Ltd., 399,489; M S Employment Consultants Ltd., 800,529; Med Care Partnership, 82,305; Medical 
Placement Service, 252,606; Olsten Kimberley Quality Care, 476,393; Profile Personnel Consultants, 280,365; Multicon, 
71,547; Spectrum Health Care Ltd., 128,335; Accounts under $50,000—510,682. 

•ayments to Other Ministries ($15,701,987): 

Citizenship, 155,636; Community and Social Services, 106,941; Management Board Secretariat, 15,022,977; Transportation 
and Communication, 416,433. 



sLsss: Recoveries from Other Ministries/ Agencies ($5,387,611): 

Community and Social Services, 4,555,029; Management Board Secretariat, 704,483; Ongwanada Hospital, 57,047; Accounts 
under $50,000—71,052. 

Employee Benefits ($78,203,832) 

Payments for Canada Pension Plan, 8,712,133; Dental Plan, 5,305,812; Employer Health Tax, 8,920,330; Group Life Insurance, 
852,501; Long Term Income Protection, 5,603,740; Ontario Public Service Employees' Union Pension Fund/Public Service 
Pension Fund, 10,552,847; Supplementary Health and Hospital Plan, 5,887,038; Unemployment Insurance, 15,783,783. 

Dther Benefits: Attendance Gratuities, 417,736; Death Benefits, 83,965; Early Retirement Incentive, 254,502; 
Maternity/Parental/ Adoption Leave Allowances, 2,662,073; Severance Pay, 5,960,705; Accounts under $50,000 — 26,318. 

Workers' Compensation Board, 8,298,815. 

Less: Recoveries from Other Ministries/ Agencies ($1,1 18,466): 

Community and Social Services, 936,461; Management Board Secretariat, 159,470; Accounts under $50,000 — 22,535. 

Travelling Expenses ($5,172,616) 

Hon. Jim Wilson, 7,396; Hon. Ruth Grier, 1,814; Helen Johns, 934; M. Mottershead, 6,432; C. Alexander, 12,590; B. Bacchus, 
1 1,082; S. Beaubien, 24,245; V. Beckett, 13,042; L. Bell, 1 1,732; D. Berry, 1 1,778; L. Bottos, 10,217; D. Brown, 16,084; P. 
Brown, 12,592; F. Cahoon, 13,571; RCavanagh, 11,781; F.Chan, 11,872; M. Clowes, 11,922; C. Comeau, 22,637; T. Cooke, 
12,280; L. Crichton, 16,569; R. Daly, 14,524; J. Davis, 18,704; L. Fabricius, 13,810; D. Ferenc, 20,351; L. Francis, 1 1,990; 
M. Gerrie, 19,056; M. Good, 11,770; F. Guerin, 27,265; L. Hutchinson, 21,155; M. Irvine, 10,586; L. Jones, 12,076; M. 
Kennedy, 23,568; M. Lacroix, 13,434; R. Landry, 13,023; E. Mahood, 11,905; D. Margetts, 10,475; G. Martin, 10,897; B. 
McCauley, 10,229; M. Miller, 12,865; R. Nye, 10,916; M. O'Connor, 17,659; K. O'Reilly, 15,760; P. Palmer, 18,904; G. 
Peplinskie, 15,507; M Peters, 21,506; R. Quan, 25,087; M. Riley-Brockman, 10,368; W. Rowe, 10,034; F. Rusk, 16,215; L. 
Rycaj-Guillemett, 13,010; A. Schiratti, 17,341; A. Sehgal, 12,996; C. Sheraton, 22,101; M. Sinclair, 21,864; D. Stuart, 12,579; 
D. Thibert, 17,688; B. Thompson, 13,266; M. Tremblay, 18,062; S. Woodbrunet, 10,356; Accounts under 
$10,000—4,323,144. 



130 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF HEALTH — Continued 
Other Payments ($17,170,580,587) 

Materials, Supplies, etc. ($189,098,476): ' 

ABT Associates of Canada, 124,358; The AMS Group Ltd., 97,714; AT and T Capital Canada Inc., 101,278; Abbe 
Laboratories Ltd., 1,054,549; Ademco Distribution International, 51,949; I. S. Adolph, 70,573; Aladdin Canada In< 
220,135; The Alea Group, 236,267; F. Ali, 71,186; Allards Paint and Body Shop Ltd., 64,715; All-Can Medical Gas< 
Inc., 139,221; Alliance Computers Inc., 72,147; Allied Medical Instruments Inc., 201,578; Amanda Graphics, 55,87 
American Express Canada Inc., 331,374; Amsco Canada, 59,128; Analytical Technologies Inc., 68,194; D. Anderso; 
69,586; Apex Investigation and Security Inc., 60,496; The Ara Consulting Group Inc., 92,949; Arbroath Constructioi 
52,037; B. Armstrong, 66,245; Asset Computer Personnel Ltd., 368,280; Associates in Psychiatry, Clarke Institut 
378,180; Astral Scientific, 84,378; J. D. Atcheson, 58,020; Ault Foods Ltd., 667,128; 

BSC Technologies, 100,117; A. Bagheri, 50,455; Baker and Mckenzie, 373,043; M. Bakht, 51,154; G. Balkansky, 53,55< 
D. Basson, 70,672; Baxter Corporation, 126,092; M. Bay, 133,061; W. Beard, 54,463; Beatrice Foods (Ontario) Ltd 
144,628; Beaver Foods Ltd., 97,763; Becton Dickinson Canada Inc., 135,202; Behring Diagnostics (Canada) Inc 
383,105; Bell Canada, 3,706,786; Bell and Howell Ltd., 60,046; B. Benda, 54,255; Bio Whittaker Inc., 170,189; Bi 
Nuclear Diagnostics Inc., 89,111; Biochem Immunosy stems, 123,194; Biomira Diagnostics Inc., 148,587; Blue Eye 
Productions, 167,060; Borsa Wholesale, 59,234; I. Brindle, 51,841; Brockville, Corporation of the City of, 72,04 
Brockville Medical Associates, 253,771; S. Brook, 60,557; Browning-Ferris Industries Ltd., 89,360; Bruce Edmeade 
Packaging Inc., 78,269; Burgess Computer Services Inc., 214,703; Burgess Wholesale Ltd., 238,006; Burns Securitj 
86,388; E. W. Burrow, 90,101; B. Butler, 52,224; D. S. Byers, 63,752; 

CDI Career Development Institute Ltd., 135,825; CGI Group - Toronto, 85,134; CIBC Visa, 51,758; CM Displays and Event 
Inc., 174,870; CRC Communications Limited, 79,204; Calder Consultants, 128,904; Canada News Wire, 67,677; Canad 
Post Corporation, 3,494,884; Canadian Council on Health Facilities, 53,300; Canadian Corps of Commissionaires 
523,107; Canadian Helicopters, 8,193,931; Canadian Medical Association, 67,481; Canadian Mental Health Association 
54,776; Canebsco Subscription Services Ltd., 194,226; Cantab Peripherals Inc., 69,421; Cantel Inc., 343,956; Cardina 
Couriers Ltd., 50,497; Cascades Dismed Inc., 77,147; Catcom Systems Corporation, 146,716; The Cbord Group Inc 
1 15,868; Cecconi Simone Inc., 51,663; Centennial Hospital Linen Services, 268,825; Centra Gas Ontario Inc., 567,101 
C. Chamberlain, 219,490; T. Chan, 57,678; Chiropractic Review Committee, 176,242; J. Chmara, 88,965; Chrysle 
Canada Ltd., 926,724; Clarke Institute of Psychiatry, 3 16,796; Clearkote I^aminating, 58,524; K. Clements, 64,677; Cliffs 
Plumbing and Heating, 65,429; College of Audiologists and Speech Language Pathologists of Ontario, 93,800; Collegt 
of Chiropractors of Ontario, 161,995; College of Dental Hygienists of Ontario, 162,051; College of Massage Therapists 
of Ontario, 58,136; College of Medical Laboratory Technologists of Ontario, 95,752; College of Nurses of Ontario 
368,350; College of Occupational Therapists of Ontario, 69,522; College of Opticians of Ontario, 69,305; College ol 
Physicians and Surgeons of Ontario, 249,938; E. Coloma, 64,625; Comprehensive Healthcare Consultants Ltd., 63,543 
Compugen Systems Ltd., 5,334,045; Computer Action, 56,889; Computer Partners International Corporation, 176,725; 
Connaught Laboratories Ltd., 112,596; G. Connell, 116,813; Consumers Gas System, 1,117,419; J. P. Cooper, 54,263; 
Coulter Electronics of Canada Ltd., 64,420; I. Crawford, 95,879; Currie Truck Centre, 60,703; 

D. and R. Electronics Company Ltd., 102,995; I. Dain, 107,706; Dale Intermediaries Ltd., 699,523; D. Damore, 54,086; P, 
Darby, 51,397; Data Business Forms, 1,696,735; Data General Canada, 133,277; G. Davies, 50,554; D. Dawson, 97,247; 
B. Demers, 51,724; R. Denson, 86,033; Deny Foods Ltd., 708,407; Diagnostic Chemicals Ltd., 69,573; Diagnostic 
Instrument Systems, 244,474; Dictaphone Canada Ltd., 99,056; Digital Equipment of Canada Ltd., 331,036; Diversey 
Inc., 105,140; E. Dixon, 103,038; B. Dobson, 87,638; Douwe Egberts Food Service Ltd., 85,308; Driftwood Distributors, 
87,426; Drug Trading Company Ltd., 398,130; V. Duff, 108,890; 

EPR Equipment Planning Associates Ltd., 66,354; E S B E Laboratory Supplies, 120,038; ESRI Canada Limited, 55,050; 
ESSO Petroleum Canada, 626,313; East York Health Unit, 67,335; Eco-Shred Ltd., 131,595; Edwards-Philip-Edwards 
Consultants Systems, 119,603; Egghead Software, 61,074; R. Eliosoff, 108,739; Elite Building Services, 152,489; 
Elizabethtown, Township of, 72,128; Ericsson (Communications Canada, 732,707; European Quality Meats and Sausages, 
52,238; Excelcom-Translex, 96,231; 



\ 
( 

DEI 



PUBLIC ACCOUNTS, 1995-96 131 



MINISTRY OF HEALTH — Continued 

Farr and Fuss Lincoln-Mercury Sales Ltd., 86,740; Faxon / SMS Canada, 155,057; Ferno Canada, 244,177; R. Finkel, 73,817; 
Fisher Scientific Ltd., 507,006; Fitting Words Inc., 59,575; Flanagan Sales and Distribution Ltd., 89,162; Ford Motor 
Company of Canada, 3,650,597; S. Foulds, 54,092; Frisco Bay Industries of Canada, 164,025; 

GE Hamilton Technology Services Inc., 499,144; G H Wood and Wyant Inc., 134,169; GSA Consulting Group Inc., 548,308; 
GSI International Group, 138,831; Gen-Probe, 52,767; General Hospital of Port Arthur, 56,807; General Motors of 
Canada Ltd., 189,658; Genesis Media, 222,052; Genest, Murray, Desbrisay, Lamek, 67,545; George Brown College of 
Applied Arts and Technology, 138,669; G. Gharakhanian, 137,151; A. Goldwater, 61,590; Gordon Food Service, 
432,965; Gough and Associates, 75,41 1; Government Pharmacy Account, 4,883,384; Grace Dearborn Inc., 58,922; Grand 
and Toy Ltd., 564,807; Green Shield Canada, 8,171,782; 

A. Hackett, 50,044; J. Haggarty, 66,781; D. Hall, 58,254; Hamilton Hydro Electric System, 396,500; Hamilton- Wentworth, 
Regional Municipality of, 108,711; Hanscomb, 154,316; Harp Ceramics and Gifts, 127,863; U. Harrad, 108,520; 
Harris-Callway Consultants, 76,750; K.J. Harrison, 51,880; Harrod and Mirlin, 153,218; Harts Upholstered Products 
Company Ltd., 63,216; Y. He, 58,946; Health Care Management Group, 79,485; Health Vision Corporation, 169,785; 
Hewlett-Packard (Canada) Ltd, 216,889; Hickeson-Langs Supply Company, 68,582; D. Hiltz, 1 14,980; Hoechst Roussel 
Canada Inc., 299,478; Hoffmann-La Roche Ltd., 84,886; Hosie and Brown Auto Electric Ltd., 51,535; Hospital for Sick 
Children, 160,390; S. G. Houtman, 77,439; Howard Johnson Hotels, 61,771; Howarth and Smith Ltd., 79,456; Hurley 
Printing, 74,348; Huronia District Hospital, 325,71 1; Hydro-Electric Power Commission of Ontario, 1 19,160; 

IMS America Ltd., 106,889; Imperial Oil, 599,047; Information Balance, 57,780; F.S. Ingle, 61,578; Ingram and Bell Inc., 
83,133; Innova Envelope Inc., 69,632; Integrated Systems Engineering, 67,828; Interlink Freight Systems, 76,741; 
International Rose Reporting Inc., 82,486; International Verifact Inc., 50,429; Intertec Security and Investigation Ltd., 
57,350; 

J.B. Rolland Papers Ltd., 308,028; John Baker Auto Service Ltd., 72,881; Johnson Controls Ltd., 50,883; Johnstone and 
Adams Graphics, 279,962; C.L. Jones, 104,118; A. Jordan, 56,165; 

KPMG Management Consultants, 335,423; R.E. Kajander, 64,535; Keane Canada Inc., 108,969; LJ. Kennedy, 95,879; J. 
Kilgour, 69,636; R. Kimberley, 63,444; Kingston General Hospital, 417,598; Knoll North America Corporation, 430,343; 
Kodak Canada Inc., 171,783; A. Kolodziej, 63,470; D. Krstich, 85,003; E. Kudrym, 70,820; M. Kugelmass, 72,109; 

Laidlaw Waste Systems Ltd., 1 12,366; Lancaster-Datamark, 65,256; Landis and Gyr Powers Ltd., 141,770; Lanier Canada 
Inc., 89,920; N. Lee, 93,558; Legent Corporation, 58,957; Lilo Products, 69,072; T. Lipson, 78,975; London Hospital 
Linen Service Inc., 449,978; London Hydro, 459,056; London Transit, 60,922; 

MD S Laboratories, 92,324; MFP Technology Services Ltd., 957,645; MacDonalds Consolidated Ltd., 74,753; G. Makkar, 
79,771; WA. Maley, 59,401; Mantech Associates Inc., 80,700; R.L. Matthews, 59,712; A. McLellan, 69,459; McMaster 
University, 2,424,283; McMillan Binch, 59,261; Meatland, 63,291; Media Buying Services Ltd., 1,237,272; Medical Mart 
Supplies Ltd., 59,679; Mental Health Centre, 227,325; Mercanti Auto Body (Mercanti 1990) Ltd., 96,175; Metropol 
Security, 167,373; Michelin, 65,155; Microbix Biosystems Inc., 66,1 16; Microfilm Equipment Services Ltd., 54,644; A. 
Miller, 1 1 1,91 1; Ministries: Attorney General, 2,765,879; Community and Social Services, 215,942; Management Board 
Secretariat, 18,028,795; Culture, Tourism and Recreation, 147,049; Labour, 122,970; Natural Resources, 1,002,904; 
Solicitor General and Correctional Services, 1,1 44,9 16; Transportation, 6,684,703; Mirola Plastics Ltd., 159,074; Mobility 
Canada, 126,397; Moco Canada, 117,204; Modular Telephone Interface Ltd., 165,059; L. Monti, 76,138; Motorola Ltd., 
301,411; 

National Computer Professionals Inc., 100,821; National Executive, 70,298; Network Court Reporting Ltd., 65,302; Niagara 
Info-Train Systems Ltd., 142,436; Nipissing Area Joint Hospitals Laundry Inc., 270,006; Nordion International Inc., 
232,999; North Bay General Hospital, 119,468; North Bay Hydro., 193,310;North York Collision Centre Ltd., 71,379; 
Norwich Packers Ltd., 70,561; 



132 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF HEALTH — Continued 

O-Two Systems International Inc., 1,465,751; Office Equipment Company of Canada Ltd., 225,850; Olympic Foods, 56,6t 
Omega Systems Group Inc., 70,183; Ontario College of Pharmacists, 122,524; Ontario Hospital Association, 205,51/ 
Ontario Hydro, 532,127; Ontario Plymouth Chrysler Ltd., 56,951; Ontario Realty Corporation, 51,228; Optometry Revie 
Committee, 53,075; Oracle Corporation Canada Inc., 214,798; Orapro Consulting Inc., 175,077; Ortho Diagnosi 
Systems, 400,811; Oshawa General Hospital, 56,988; Ottawa-Carleton, Regional Municipality of, 171,209; 





Less: 



Paragon Protection Ltd., 216,994; W.D. Parker, 54,804; Paterson Macdougall, 177,066; Paul Demers et Fils Inc., 2,602,991 
L. Pedder, 121,086; Penetanguishene Water and Light, 308,105; Penta Corporation, 103,104; C. Pepin, 95,87j 
Petro-Canada Products Inc., 233,102; Philips Electronics Ltd., 59,748; Phoenix Information Systems Ltd., 270,09 
Pitney-Bowes of Canada Ltd., 222,749; Point to Point Communications, 344,695; Polytarp Products, 62,279; J. Pothfc »^ ] 
92,998; E. Powell, 172,185; Price Waterhouse, 51,991; Psychiatry On-Call Group, 261,435; Purolator Courier Lt< 
512,328; 

Quality Life Services Inc., 64,690; The Quartex Corporation, 414,435; Quebecor Printing Haughton, 77,343; Queen 
University, 212,620; 

RX Research Inc., 62,617; Receiver General for Canada, 41 1,671; Reed Stenhouse Ltd., 850,033; Rowland Auto Electri 
298,752; Royal College of Dental Surgeons of Ontario, 76,306; A.M. Rusak, 56,962; P.C. Ryan, 66,873; 

SPJ Furniture Technology, 73,537; St. Joseph Printing Limited, 94,330; St. Joseph's Hospital, 218,574; St. Vincent de Pai 
Hospital, 73,004; Sanofi Diagnostics, 155,265; Satellite Communications Inc., 438,195; Savin Canada Inc., 536,217; R.I 
Schneider, 87,864; D.G. Scroggie, 59,672; Sealcraftlnc, 57,981; M Searle, 56,466; Security Card Systems, 67,679; Sere 
Foodservice Inc., 1,460,105; DA. Shapero-Propp, 61,645; S. Shaul, 52,509; Shell Canada Products Ltd., 885,095; t 
Shuster, 64,433; H.N. Shuster, 94,797; G. Sidhu, 118,334; Siegel Fruit Company Ltd., 54,254; Sigma Chemical Compan 
Ltd., 82,396; Simcoe County Long Distance, 55,479; Simplified Communications Group Inc., 55,159; Smith and Jacob! 
57,320; O. Snajdr, 80,230; J. Sommerfreund, 73,581; Sources Services Corporation, 66,990; A. Spudas, 66,206; S 
Srivastava, 57,538; Starplex Scientific, 52,832; Starsoft Inc., 1 13,080; J. Stastna, 94,188; Sterling Software International 
371,637; Storgaard and Associates, 104,769; Strano Food Ltd., 266,1 19; Summit Food Distributors, 1 15,404; Sunoo 
Inc., 68,1 14; Susan Izumi Consulting Limited, 51,558; Swish Maintenance Ltd., 65,985; Synerlogic Inc., 87,124; Syv 
Canada, 104,032; 

T L W Enterprise Inc., 76,475; T.W. Broome Ltd., 80,000; A. Tamopolsky, 70,910; Teknion Furniture Systems, 186,821 
Tele-Direct (Publications) Inc., 194,572; Telecom Computer Products, 536,725; Tenet Computer Group Inc., 224,006 
Thorn Press Ltd., 120,798; Thunder Bay Communications, 224,827; Thunder Bay, Corporation of the City of, 190,023 
Thunder Bay Hydro, 160,705; Tie Communications Canada Inc., 57,768; Time Cellular, 62,006; To the Point Offic< 
Consultants Inc., 106,579; Today's Business Products Ltd., 52,209; Tony Deodato and Sons Ltd., 59,1 12; Toronto, Cit) 
of, 848,035; Toronto Hospital, The, 684323; Toronto Hydro, 821,480; Toronto Transit Commission, 242,799; Trent Druj 
Wholesale, 54,165; Z.S. Tretina, 53,047; Tri-Plan Inc., 61,204; J. Trypuc, 63,318; 

UB Networks Canada Ltd., 855,709; Ul Canada Inc., 200,413; The Uniform Group, 55,887; Union Gas of Canada Ltd. 
687,894; Unique Envelope Inc., 116,435; Unisource Canada Inc., 137,600; Unitel, 66,502; University Hospital, 198,269 
University of Ottawa, 315,526; University of Toronto, 138,091; University of Western Ontario, 5,183,233; 

VWR Scientific, 175,199; Valley Chrysler Dodge Jeep, 96,466; Valley Distributors, 135,470; Victoria Hospital Corporation, 
386,832; Vipra Labs Inc, 66,254; Vive Communications Ltd., 145,000; Voyageur Airways, 3,336,712; 

Walker Interactive Systems, 156,922; Wallac Canada Inc, 106,138; Ward Associates, 58,510; Westburne Supply, 116,544; 
Weston Bakeries Ltd., 70,368; Whitby Hydro Electric Commission, 294,710; Wilcox Bodies Ltd., 834,108; Williams 
Communication Services Ltd., 169,798; J. Wilson, 88,500; L. Wilson, 59,800; Windsor, Corporation of the City of, 
62,832; Windsor Utilities Commission, 54,167; Wyeth-Ayerst Canada Inc, 1 13,006; 

Xebec Imaging Services Inc., 21 1,097; Xerox Canada Ltd., 435,428; 



PUBLIC ACCOUNTS, 1995-96 133 

MINISTRY OF HEALTH — Continued 

S. Yates, 96,324; 

691739 Ontario Inc, 69,525; Accounts under $50,000—35,189,865. 

Less: Recoveries from Other Ministries/ Agencies ($1,484,347): 

Beechgrove Regional Children's Centre, 65,420; Metro Toronto Forensic Services, 150,470; Management Board 
Secretariat, 776,834; Ongwanada Hospital, 132,646; Ontario Drug Benefit Plan, 210,367; Accounts under 
$50,000—148,610. 
IG 
uijirants Subsidies, etc. (16,981,482,111): 

Clinical, Applied, Operational and Other Health Research (1 1,251,979): 

Addiction Research Foundation, 2,526,546; Institute of Clinical Evaluative Sciences in Ontario, 505,271; McMaster 
University, 581,050; Ontario Cancer Treatment and Research Foundation 4,694,025; Ontario Mental Health 
Foundation, 2,945,087. 

Health Resources Development Plan and Professional Relations ($19,099,947): 

Associated Medical Services Inc., 600,000; Canadian Coordinating Office of Health Technology Assesment, 532,500; 
College of Midwives of Ontario, 281,149; Hamilton- Wentworth District Health Council, 530,000; Health Resources 
Development Fund, 10,827,372; Hugh MacMillan Medical Centre, 1,483,700; Kingston Frontenac Lennox and 
Addington, 285,000; McMaster University, 1,172,212; St. Joseph's Hospital, 150,000; Thames Valley District Health 
Council, 380,000; University of Ottawa, 262,836; University of Toronto, 961,765; University of Western Ontario, 
305,819; Region of York, 460,000; Accounts under $120,000—867,594. 

Operation of Hospitals (7,248,400,712): 

Ajax, Ajax and Pickering General, 27,802,699; Alexandria, Glengarry Memorial, 5,132,098; Alliston, Stevenson 
Memorial, 8,590,430; Almonte, Almonte General, 5,351,274; Amprior, Amprior and District Memorial, 8,138,199; 
Atikokan, Atikokan General, 3,241,998; 

Barrie, Royal Victoria, 48,023,720; Barry's Bay, St Francis Memorial, 4,702,099; Belleville, Belleville General, 
51,892,365; Blind River, St Joseph's Health Centre, 5,716,699; Bracebridge, South Muskoka Memorial, 12,634,058; 
Brampton, Peel Memorial, 84,258,843; Brantford: Brantford General, 46,286,199; St. Joseph's, 16,230,398; 
Brockville: Brockville General, 18,898,990; St. Vincent de Paul, 10,114,698; Burlington, Joseph Brant Memorial, 
52,254,823; 

Cambridge, Cambridge Memorial, 42,463,400; Campbellford, Campbellford Memorial, 7,942,799; Carleton Place, 
Carleton Place and District Memorial, 4,433,800; Chapleau, Chapleau General, 3,260,900; Chatham: Public General, 
31,842,599; St. Joseph's, 20,230,981; Chesley, Chesley and District Memorial, 2,082,898; Clinton, Clinton Public, 
5,624,998; Cobourg, Cobourg District General, 1 1 ,904,698; Cochrane, Lady Minto, 7,256,400; Collingwood, General 
and Marine, 13,284,852; Cornwall: Cornwall General, 21,258,398; Hotel Dieu, 26,841,699; 

Deep River, Deep River, 3,779,798; Dryden, Dryden District General, 8,587,422; Dunnville, Haldimand War Memorial, 
7,189,497; Durham, Durham Memorial, 3,124,498; 

Elliot Lake, St Joseph's General, 1 1,369,998; Englehart, Englehart and District 3,254,156; Espanola, Espanola General, 
5,321,998; Exeter, South Huron Hospital Association, 3,787,798; 

Fergus, Groves Memorial Community, 8,975,299; Fort Erie, Douglas Memorial, 8,244,799; Fort Frances, Riverside 
Health Care Facilities, Inc., 14,885,783; 

Geraldton, Geraldton District 5,551,400; Goderich, Alexandra Marine and General, 10,976,698; Grimsby, West Lincoln 
Memorial, 10,842,799; Guelph: Guelph General, 29,193,200; St. Joseph's, 25,789,498; 



134 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF HEALTH — Continued 

Hagersville, West Haldimand General, 6,804,399; Halton Hills, Georgetown and District Memorial, 11,828,8SJ 
Hamilton: Chedoke-McMaster Hospitals, 148,416,522; Hamilton Civic Hospitals, 211,620,298; St. Joseplj 
Community Health Centre, 6,321,201; St. Joseph's, 136,852,742; St. Peter's, 21,609,899; Hanover, Hanover d 
District, 8,638,598; Hawkesbury, Hawkesbury and District General Hospital, 11,720,598; Hearst, Notre Dan 
831,499; Homepayne, Hornepayne Community, 2,542,101; Huntsville, Huntsville District Memorial,12,582,76 

Ingersoll, Alexandra, 8,760,599; Iroquois Falls, Anson General, 4,763,800; 

Kapuskasing, Sensenbrenner, 9,502,799; Kemptville, Kemptville District 5,277,699; Kenora, Lake of the Wooc 
16,167,133; Kincardine, Kincardine and District General Hospital, 6,293,710; Kingston: Hotel Dieu, 51,615,44 
Kingston General, 111,979,823; St. Marys-of-the-Lake, 20,517,132; Kirkland Lake, Kirkland Lake and Distri< 
12,848,598; Kitchener Freeport, 1,469,297; Grand River Corporation, 102,830,966; Kitchener- Waterloo, 4,5 19,45 
St. Mary's General, 40,288,798; 

Leamington, Leamington District Memorial, 14,287,098; Lindsay, Ross Memorial, 26,803,699; Listowel, Listow 
Memorial, 7,270,599; Little Current, Manitoulin Health Centre, 8,165,733; London: Parkwood, 28,741,79 
Parkwood (Geriatric), 2,097,100; St. Joseph's Health Centre, 116,367,670; St. Mary's, 11,365,399; Universit 
112,489,486; Victoria, 196,173,743; 

Manitouwadge, Manitouwadge General, 2,465,100; Marathon, Wilson Memorial General, 2,813,499; Markdale, Cento 
Grey General, 4,280,725; Markham, Markham Stouffville, 40,543,797; Matheson, Bingham Memorial, 3,307,29* 
Mattawa, Mattawa General, 3,340,498; Meaford, Meaford General, 6,253,200; Midland, Huronia Distric 
14,319,834; Milton, Milton District, 12,795,000; Mississauga: Credit Valley, 82,434,808; Mississauga, 91,478,50( 
Moosonee, James Bay General, 6,773,015; Mount Forest, Louise Marshall, 4,402,998; 

Napanee, Lennox and Addington County General, 8,659,300; New Liskeard, Temiskaming, 12,589,999; Newbury, Foil 
Counties General, 5,135,399; Newcastle, Bowmanville Memorial, 16,140,798; Newmarket, York Countj 
54,179,999; Niagara Falls, Greater Niagara General, 41,442,499; Niagara-on-the-Lake, Niagara-on-the-Lake Genera 
3,092,699; Nipigon, Nipigon District Memorial, 3,730,898; North Bay: North Bay Civic, 1,507,392; North Ba; 
General, 46,097,291; St. Joseph's General, 1,190,569; 

Oakville, Oakvflle-Trafalgar Memorial, 47,046,598; Orangeville, Dufferin-Caledon Health Care Corporation, 16,815,798 
Orillia, Orillia Soldiers' Memorial, 33,640,012; Oshawa, Oshawa General, 102,583,608; Ottawa: Children's of Easten 
Ontario, 58,133,806; Elisabeth Bruyere Health Centre, 1,132,431; Hopital Montfort, 31,076,698; Ottawa Civic 
194,065,474; Ottawa General, 115,417,967; Perley, 12,205,799; Queensway-Carleton, 36,570,664; Riverside 
36,611,998; Royal Ottawa Rehabilitation Unit, 17,460,999; St. Vincent, 2,006,430; Salvation Army Grace General 
24,18138; Sisters Charity of Ottawa, 53,482,147; Owen Sound, Grey Bruce Regional Health Centre, 50,851,497 

Palmerston, Palmerston General, 4,560,398; Paris, Willett, 7,288,099; Parry Sound, Parry Sound General, 613,297; St 
Joseph's, 260,748; West Parry Sound Health Centre, 14,858,852; Pembroke: Pembroke Civic, 12,296,999; Pembroke 
General, 15,594,224; Penetanguishene, Penetanguishene General, 8,135,629; Perth, Great War Memorial, 8,315,776 
Peterborough: Peterborough Civic, 51,181,199; St. Joseph's General, 32,559,100; Petrolia, Charlotte Eleanoi 
Englehart, 7,909,600; Picton, Prince Edward County Memorial, 7,620,898; Port Colborne, Port Colborne General 
10,242,099; Port Hope, Port Hope and District, 5,498,598; 

Red Lake, Margaret Cochenour Memorial, 4,008,228; Renfrew, Renfrew Victoria, 10,656,151; Richmond Hill, York 
Central, 44,412,434; 

St. Catharines: Hotel Dieu, 42,835,862; St. Catharines General, 49,598,806; Shaver Hospital for Chest Diseases 
10385,399; St Marys, St Marys Memorial, 5,008,797; St. Thomas, St. Thomas Elgin General, 38,923,198; Sarnia, 
St Joseph's, 41,401,499; Sarnia General, 38,699,698; Sault Ste. Marie: Plummer Memorial Public, 40,730,184; Sault 
Ste. Marie General, 33,001,404; Scugog, Community Memorial, 5,830,900; Seaforth, Seaforth Community, 



PUBLIC ACCOUNTS, 1995-96 135 



MINISTRY OF HEALTH — Continued 

4,581,798; Simcoe, Norfolk General, 20,542,699; Sioux Lookout, Sioux Lookout General, 4,642,435; Smith's Falls, 
Smiths Falls Community, 14,300,400; Smooth Rock Falls, Smooth Rock Falls, 2,958,099; Southampton, Saugeen 
Memorial, 4,438,498; Stratford, Stratford General, 32,621,600; Strathroy, Strathroy Middlesex General, 13,173,298; 
Sturgeon Falls, West Nipissing General, 10,187,146; Sudbury: Laurentian, 49,377,563; Sudbury General, 
47,134,154; Sudbury Memorial, 38,145,297; 

Terrace Bay, McCausland, 3,239,499; Thunder Bay: General Hospital of Port Arthur, 31,334,599; Hogarth-Westmount, 
13,916,999; McKellar General, 49,250,040; St. Joseph's General, 25,684,099; Tillsonburg, Tillsonburg District 
Memorial Hospital, 14,639,000; Timmins, Timmins and District, 35,977,898; Toronto: Baycrest, 34,401,898; 
Bloorview Children's, 10,908,699; Casey House Hospice, 2,797,800; Centenary Health Centre, 92,429,331; Central, 
17,436,473; Doctors', 37,116,529; Donwood Institute, 5,394,298; Etobicoke General, 55,953,400; Hillcrest, 
5,837,299; Hospital for Sick Children, 191,423,820; Hugh MacMillan Medical Centre, 14,455,628; Humber 
Memorial, 42,990,998; Lyndhurst, 9,024,999; Mount Sinai, 1 13,765,899; North York Branson, 52,979,199; North 
York General, 77,288,332; Northwestern General, 38,340,799; Orthopaedic and Arthritic, 16,060,900; Princess 
Margaret, 59,492,134; Providence, 22,451,099; Queen Elizabeth, 45,899,973; Queensway General, 42,973,398; 
Riverdale, 43,926,000; Runnymede Chronic Care, 7,835,698; St. Bernard's Convalescent, 2,298,000; St. John's 
Rehabilitation, 12,192,498; St. Joseph's Health Centre, 96,981,561; SL Michael's, 145,356,444; Salvation Army 
Grace, 10,494,599; Scarborough General, 94,593,635; Scarborough Grace General, 49,022,499; Sunnybrook Medical 
Centre, 200,284,265; Toronto East General, 99,171,199; Toronto Hospital Corporation, 366,320,232; Wellesley, 
1 10,603,657; West Park, 35,607,299; Women's College, 67,600,588; York Finch General, 43,699,799; Trenton, 
Trenton Memorial, 17,254,393; 

Uxbridge, Cottage, 5,376,399; 

Walkerton, County of Bruce General, 8,292,849; Wallaceburg, Sydenham District, 9,876,500; Wawa, Lady Dunn 
General, 3,621,500; Welland, Welland County General, 38,561,165; Whitby, Whitby General, 1 1,556,599; Wiarton, 
Bruce Peninsula Health Services, 4,975,835; Winchester, Winchester District Memorial, 11,438,799; Windsor: 
Hotel-Dieu of St. Joseph, 96,457,993; Metropolitan General, 47,106,698; Windsor Western Hospital Centre Inc., 
41,232,014; Wingham, Wingham and District, 8,485,899; Woodstock, Woodstock General, 24,637,799; 

Less: Recoveries from Other Ministries/ Agencies ($3,1 15,899): 
Thomhill, Vaughan Glen Hospital, 3,1 15,899. 

Operation of Related Facilities (330,273,850): 

Belleville, Belleville General Hospital, 358,811; Brampton, Peel Memorial Hospital, 556,000; Cambridge, Cambridge 
Memorial Hospital, 270,404; Chatham, St. Joseph's Hospital, 170,297; Cobourg, Sidbrook Private Hospital, 
1,359,200; Cornwall, Cornwall General Hospital, 513,600; Eastern Ontario District Health Council, 191,488; 
Hamilton, Chedoke-McMaster Hospitals, 293,934; Kapuskasing, Sensenbrenner Hospital, 191,445; Kingston, 
Kingston General Hospital, 367,500; Kitchener, Grand River Hospital Corporation, 235,770; Lakefield, Lakefield 
Private Hospital, 324,900; London: Grace Villa, 2,268,219; Thames Valley Child Centre, 357,007; Victoria Hospital, 
931,835; Mississauga, Mississauga Hospital, 1,026,900; Moosonee, Moose Factory General Hospital, 4,138,700; 
Newmarket, York County Hospital, 376,700; Niagara Falls, Greater Niagara General Hospital, 195,319; North Bay, 
North Bay General Hospital, 185,377; Oshawa, Oshawa General Hospital, 130,753; Ottawa: Canadian Blood Agency, 
126,462,000; Canadian Institute for Health Information, 424,627; Childrens Hospital of Eastern Ontario, 322,761; 
National Defence Medical Centre, 2,819,446; Ottawa General Hospital, 546,101; Ottawa-Carleton District Health 
Council, 149,188; Penetanguishene: Beechwood Private Hospital, 627,400; Penetanguishene General Hospital, 
135,263; Perth, Wisemans Private Hospital, 1,055,899; Peterborough, Peterborough Civic Hospital, 386,100; 
Richmond Hill, York Central Hospital, 169,100; St. Catharines, Niagara Peninsula Rehabilitation, 3,769,200; Sault 
Ste. Marie: Plummer Memorial Public Hospital, 231,954; Sault Ste. Marie General Hospital, 166,187; Sioux Lookout, 
Nursing Stations, 1,094,900; Sioux Lookout Federal Hospital, 3,633,100; Sudbury, Laurentian Hospital, 257,374; 
Thomhill, Shouldice Hospital, 3,098,700; Thorold, Maplehurst Hospital, 1,137,400; Thunder Bay, Accueil 
Francophone de Thunder Bay, 303,518; Toronto, Bellwood Health Services Incorporated, 1,384,000; Canadian 



136 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF HEALTH — Continued 

Standards Association, 137,455; Centenary Health Centre, 258,765; Centre Medico-Social Communautaire, 310,1 
Dewson Private Hospital, 962,260; Don Mills Surgical Unit Limited, 1,095,000; Hospital for Sick Chili 
1,608,538; Hugh MacMillan 'Medical Centre, 1,826,077; J.P.P.C. Secretariat, 1,612,500; Metro Toronto Distr 
Health Council, 125,596; M.O.R.E., 1,529,100; North York General Hospital, 1,026,418; Ontario Breast Screeni 
Program, 8,730,378; Ontario Cancer Treatment and Research Foundation, 133,899,551; Ontario Hospii 
Association, 2,351,155; Pediatric Oncology Group of Ontario, 547,900; St. Joseph's Infirmary, 1,251,50 
Scarborough General Hospital, 178,000; Sunnybrook Medical Centre, 559,192; Toronto Hospital Corporatic 
173,239; Toronto Rehabilitation Centre, 5,463,891; University of Toronto Eye Bank, 392,369; West Park Hospiti 
163,398; Welland, Welland County General Hospital, 375,756; Windsor, Children's Rehabilitation Centre of Esse 
184,483; Remedial Speech Children's Treatment Centre, 249,097; Woodstock, Woodstock General Hospital, 210,65 
Woodstock Private Hospital, 690,800; Accounts under $120,000 — 1,742,220. 

Grants to Compensate for Municipal Taxation (3,923,175): 
Accounts under $120,000—3,923,175. 

Clinical Education ($177,776,358): 

Collingwood, General and Marine Hospital, 131,223; Hamilton: Chedoke-McMaster Hospitals, 19,633,802; Hamilto 
Civic Hospitals, 1,155,154; McMaster University, 4,442,044; St. Joseph's Hospital, 1,108,383; Kingston, Kingsto 
General Hospital, 11,044,075; London: University Hospital, 3,820,494; Victoria Hospital, 17,432,604; Universit 
of Western Ontario, 740,493; St. Joseph's Health Centre, 2,912,391; Mount Brydges, Southwest Middlesex Healt 
Centre, 529,071; Ottawa: Children's Hospital of Eastern Ontario, 17,975,631; Ottawa Civic Hospital, 1,967,40* 
Ottawa General Hospital, 1,875,328; Royal Ottawa Rehabilitation Unit, 464,077; Sisters of Charity Ottawa Hospita 
917,303; University of Ottawa, 2,537,530; Thunder Bay, McKellar General Hospital, 263,052; Toronto: Clark 
Institute of Psychiatry, 1,024,794; Hospital for Sick Children, 1,903,010; The Michener Institute, 10,109,074; Moui 
Sinai Hospital, 1,642,911; Ontario Cancer Treatment and Research Foundation, 1,169,597; Princess Margare 
Hospital, 627,594; Ryerson Polytechnic University, 269,807; St. Michael's Hospital, 1,708,155; Sunnybrook Medica 
Centre, 2,336,380; Toronto Hospital Corporation, 8,244,932; Toronto Hospital Postgraduate Payroll Association 
52,203,069; University of Toronto, 3,891301; Wellesley Hospital, 1,448,393; Women's College Hospital, 1,041,172 
Accounts under $120,000—1,206,106. 

Capital Debt Servicing Health Facilites ($19,877,396): 

Ajax and Pickering General Hospital, 227,212; Bruce Peninsula and District Memorial Hospital, 132,982; Genera 
Hospital of Port Arthur, 121,668; Joseph Brant Hospital Day Care, 353,079; Kingston General Hospital, 298,004 
Manitoulin Health Centre, 142,566; Meaford General Hospital, 208,457; Niagara Peninsula Children's Centre 
138,765; Oakville-Trafalgar Memorial Hospital, 744,238; Ontario Cancer Institute, 5,225,422; Ontario Cancel 
Treatment and Research Foundation, 1,324,048; Ottawa General Hospital, 1,037,486; Perley Hospital, 896,971 
Plummer Memorial Public Hospital, 249,105; Queensway-Carleton Hospital, 153,508; Regent Park Community 
Health Centre, 139,894; Renfrew, Corporation of the County of, 267,138; Royal Victoria Hospital of Barrie, 783,888; 
St. Catharines General Hospital, 137,741; St. Joseph's Health Services Association of London Inc., 150,708; St 
Michael's Hospital, 616,183; St. Thomas Elgin General Hospital, 359,375; Sandy Hill Community Health Centre Inc, 
430,996; South Riverdale Community Health Centre, 151,463; Stratford General Hospital, 147,452; Sudbury 
Memorial Hospital, 206,355; Sunnybrook Health Science Centre, 3,041,196; West Central Community Health 
Centres, 149,771; Windsor Western Hospital Centre Inc., 647,322; Accounts Under $150,000 — 1,394,403. 

Payments made for servcies and care provided by physicians and practitioners under the Health Insurance Plan 
($4,703,606,534). 

Medical Review Committee ($600,000). 

Special Drugs Program ($74,486,655): 

Hamilton, Chedoke-McMaster Hospitals, 1,303,474; St. Joseph's Hospital, 4,312,125; Kingston, Kingston General 
Hospital, 1,988,175; Kitchener, Grand River Hospital Corporation, 1,326,981; London: St Joseph's Health Centre, 



to' 



PUBLIC ACCOUNTS, 1995-96 137 



MINISTRY OF HEALTH — Continued 

639,638; University Hospital, 5,440,375; Victoria Hospital, 3,026,319; Mississauga, Credit Valley Hospital, 972,787; 
Orillia, Orillia Soldiers' Memorial Hospital, 429,884; Oshawa, Oshawa General Hospital, 815,031; Ottawa: Children's 
Hospital of Eastern Ontario, 1,516,758; Ottawa Civic Hospital, 4,390,316; Ottawa General Hospital, 2,125,403; Royal 
Ottawa Hospital, 6,364,284; Renfrew, Renfrew Victoria Hospital, 242,805; St. Catharines, Hotel Dieu Hospital, 
1,248,192; Sudbury, Laurentian Hospital, 1,251,633; Thunder Bay, McKellar General Hospital, 581,243; Toronto: 
Hospital for Sick Children, 6,020,642; Princess Margaret Hospital, 329,955; St. Joseph's Health Centre, 243,318; St. 
Michael's Hospital, 3,368,436; Sunnybrook Medical Centre, 9,989,689; Toronto Hospital Corporation, 1 1,366,445; 
Wellesley Hospital, 4,015,667; Windsor, Hotel Dieu Grace Hospital, 709,834; Accounts under $120,000 — 467,246. 

Ontario Drug Benefit Plan ($1,002,165,174). 

Trillium Drug Program ($6,555,1 16). 

Assistive Devices ($79,716,001): 

Acrontech Inc., 196,626; Aerocare Home Medical Ltd., 217,752; Alpha Medical Supply and Services, 174,707; Audio 
Dynamic Hearing Aids, 132,511; Audiology Services, 122,106; Bay Hearing Centre, 253,201; Benford Medical 
Surgical Supplies Ltd., 122,158; Bloorview Children's Hospital, 201,250; Brampton Hearing Aid Services Ltd., 
309,972; Burrows Medical Oxygen Ltd., 796,516; Calmar Orthopaedics, 296,155; Canada Care Medical Inc., 
222,488; Canada Hearing Centre Ltd., 207,380; Canadian Centre for Prosthetics Inc., 248,010; Canadian Hearing 
Society, 1,015,704; Canadian National Institute for the Blind, 240,148; Care-Plus, 644,812; Centres Auditifs 
Robillard Hearing Aid Centres, 206,219; Chedoke-McMaster Hospitals, 1,180,179; Children's Hospital of Eastern 
Ontario, 280,000; City Hearing Aid Centre, 154,485; Clinical Orthotic Consultants, 320,859; Collingwood Hearing 
Aid Centre, 129,383; Conval-Aid Inc., 424,444; Cowell Home Health Care and Fitness Supplies Inc., 316,893; 
Custom Orthotics of London, 437,185; Davidson Hearing Aid Centre Ltd., 391,358; Decibelle Hearing Aid 
Dispensary, 123,207; Don Mills Hearing Aids, 181,366; Doncaster Home Health Care Centre, 2,824,363; Doncaster 
Medical, 179,769; Durham Audiometric Services Ltd., 124,633; Durham Medical (1983) Limited, 196,197; Eagle 
Orthopaedics, 123,419; East York Hearing Aid Centre, 166,504; Eaton's, 403,221; Ellis Hearing Aid Service, 
121,621; Freeport Hospital, 228,980; Frontier Computing, 510,372; G.A. Ingram Company (Canada) Ltd., 365,407; 
Gene Morell, 1 68,23 1 ; Hamilton Prosthetics and Orthotics of London Inc., 309,608; Handicaps Mobile Supplies and 
Repair, 607,482; Harold K. Arnold Hearing Aids Ltd., 339,701; Healthco Medical Supplies Ltd., 124,351; Hearing 
Aid Dispensary of Burlington, 147,014; Hearing Care Centre, 191,708; Hearing Clinic, 288,544; Hearing Institute 
Ltd., 401,242; Hitchon's Hearing Centre, 170,862; Hospital for Sick Children, 396,392; Hotel Dieu Hospital, 153,520; 
Hugh MacMillan Rehabilitation Centre, 4,768,677; Hunt's Convalescent Equipment Ltd., 380,238; Intelligent Access 
Microware, 220,142; Kawartha Orthopaedic Services, 257,235; Kingston General Hospital, 263,064; Kingston 
Oxygen and Medical Supply, 147,724; Kintech Orthopaedics Limited, 218,232; Lakeside Homecare Services Ltd., 
431,321; Laurentian Hospital, 226,293; Leckie Hearing Services, 179,476; Lewis and Krall Pharmacy Ltd., 158,376; 
London Audiology Consultants, 246,784; London Ear Clinic, 283,853; London Prosthetics Co. Ltd., 293,113; 
Mackhall Mobility Products Inc., 177,430; Mclntyre Hearing Aid Service, 162,877; Medigas, 2,301,551; 
Microcomputer Science Centre Inc., 122,480; Miloco, 238,273; Mississauga Hearing Aid Centre, 214,415; Motion 
Specialties, 2,094,009; Niagara Prosthetics and Orthotics, 429,338; North Bay Audiology Clinic Ltd., 199,779; 
Northern Mobility Inc., 137,120; Olsen Hearing Aid Service, 124,659; Ontario Medical Supply, 164,717; Ontario 
Wheelchair, Access and Mobility Equipment Inc., 160,463; Orangeville Hearing Clinic, 126,814; Orthopaedic 
Appliance Research Ltd., 193,524; Orthopaedic Services, 240,063; Orthoproactive Consultants Inc., 233,671; 
Oshawa Hearing Aid Clinic, 120,171; Ottawa Carleton Hearing Aid Dispensary, 265,406; Oxy-Med (Lindsay) Ltd., 
246,855; Dr. George Papadakis, 144,786; Princess Margaret Hospital, Dept. Of Dentistry, 153,260; Professional 
Hearing Services of Windsor, 146,213; Professional Hearing Services (Kingston) Ltd., 256,991; Professional 
Mobility and Medical Supplies, 324,225; Professional Respiratory Home Care Service Corp., 403,469; 
Prosthetics/Orthotics (Barrie), 394,355; Protechnique Orthopaedic Appliance Laboratory, 276,092; Regional Hearing 
Consultants Inc., 395,316; Rehabilitation Centre for Children Inc., 370,1 14; Reid's Respiratory Services Co. Ltd., 
142,339; Respircare Inc., 1,069,729; School of Optometry-Centre for Sight Enhancement, 1,428,345; Shopper's Drug 
Mart, 416,390; Shopper's Home Health Care, Centre 1,010,526; Smith Prosthetic Services Ltd., 133,267; Sound 
Communication, 211,896; Sound Hearing Inc., 132,782; Specialty Food Shop, 168,522; Spectrum Orthopaedic 



138 PUBLIC ACCOUNTS, 1995-96 



^ 



MINISTRY OF HEALTH — Continued 

Services Inc., 151,609; Sudata Consulting, 153,578; Sunnybrook Centre for Independent Living, 646,105; Thames 
Valley Children's Centre, 133,424; Thanberst Hearing Services, 202,365; Therapist's Choice Medical Supplies Inc 
822,928; Therapy Supplies and Rental Limited, 1,953,933; Thunder Bay Orthopaedic Inc., 195,944; Toronto 
Orthopaedic Appliance Services, 386,71 1; Total Hearing Centre, 129,788; Truppe Artificial Limb and Brace Ltd, 
141,148; Truppe Health Care Products and Service Ltd., 230,204; Union Hearing Aid Centre Ltd., 314,232; Vitalaire, 
1,701,949; W. Ross MacDonald School, 129,767; Webb Ocular Prosthetics, 413,662; West Park Prosthetic 
Manufacturing Ltd., 561,923; Wilder Medical Supply Ltd., 126,457; Accounts under $120,000—29,623,299. 

Home Oxygen Program ($56,055,085): 

Access Therapy Centre, 440,133; Aerocare Home Medical Ltd., 4,373,632; All-U-Need Respiratory Services Inc.,j 
219,636; At Home Oxygen Therapy Inc., 403,222; Breathe Easy Respiratory Home Care Inc., 413,743; Breox 
Medical Inc., 320,293; Burrows Medical Oxygen Ltd., 1,595,063; Canadian Home Therapy Ltd., 1,543,892; 
Cardio-Respiratory Niagara Inc., 218,878; Carter Medical Supply Inc., 247,962; Cedar Respiratory Home Care 
Limited, 184,710; Cowell Home Health Care and Fitness Supplies Inc., 221,384; Doncaster Home Health Care 
Centre, 592,007; Georgian Medical Services Ltd., 414,832; Grand River Hospital, 127,667; Grand River Respiratory 
Care Inc., 197,995; Health Care Pharmacy, 154,889; Healthco Medical Supplies Ltd., 519,339; Home Care Oxygen 
Service, 380,573; Huron Perth Home Oxygen and Respiratory Services Inc., 238,313; Huronia Home Care (Huronia 
Respiratory Care), 1,210,069; Kesik Specialized Home Respiratory Service, 280,883; Kingston Oxygen and Medical 
Supply, 683,799; Lakeside Homecare Services Ltd., 737,663; Lambton Professional Home Health Care Corporation, 
726,543; Liquid-Progas Supplies Inc., 169,159; Ludlow Medical Products Inc., 770,472; M-P Respiratory Services 
Inc., 229,569; Med-E-Ox, 250,542; Medigas, 14,308,941; Medox Oxygen Therapy Services, 164,389; Mobility 
Medical and Respiratory Services, 310,770; Oxford Pro Health Inc., 388,568; Oxy-Med, 1,446,575; Peel Memorial 
Hospital, 142,372; Prescribed Oxygen Limited, 747,275; Professional Oxygen Care Inc., 367,962; Professional 
Respiratory Home Care Service Corp., 2,615,196; Queensway Pro Health Inc, 245,987; R.T. Respiratory Services 
Inc., 678,355; Reid's Respiratory Services Co. Ltd., 974,902; Respircare Inc., 3,697,086; Respiron Ltd., 1,01 1,646; 
St Joseph's Health Centre Home Oxygen Program, 203,134; St. Thomas-Elgin General Hospital Resipratory Home 
Services, 439,759; Shopper's Home Health Care Centre, 1,475,158; Sound Respiratory Care, 251,048; Stratford 
General Hospital, 235,324; Superior Respiratory Services, 256,147; Vitalaire, 7,028,656; Accounts under 
$120,000—1,198,973. 

Laboratory Proficiency Testing — costs and expenses (2,372,327): 
Ontario Medical Association, 2,372,327. 

Grants to Health and Long Term Care Facilities — Capital ($79,436,147): 
Substance Abuse Centres ($62,961): 
Accounts under $120,000—62,961. 

Community Health Centres ($4,566,709): 

Lakeshore Area Multi-Services, 400,000; North Lanark Community Health Centre, 762,450; Rexdale Community 
Health Centre, 815,509; West Central Community Health Centre, 2,068,750; Woolwich Community Health 
Centre, 210,000; York Community Services, 250,000; Accounts under $120,000—60,000. 

Community Mental Health Centres ($49,035): 
Accounts under $120,000—49,035. 

General Hospitals ($59,395,195): 

Ajax and Pickering General Hospital, 165,657; Cambridge Memorial Hospital, 649,800; Children's Hospital of 
Eastern Ontario, 460,000; Collingwood General and Marine Hospital, 197,242; Doctor's Hospital, 139,233; The 
Donwood Institute, 423,750; Douglas Memorial Hospital, 126,000; Dufferin-Caledon Health Care Corp., 
3,556,926; Etobicoke General Hospital, 210,360; General Hospital of Port Arthur, 1,880,543; Hamilton Civic 
Hospitals, 3,913,327; Hotel Dieu Hospital, 226,858; Manitoulin Health Centre, 552,741; Manitouwadge General 
Hospital, 2,494,451; Mississauga Hospital, 213,333; Norfolk General Hospital, 743,207; Oakville-Trafalgar 



PUBLIC ACCOUNTS, 1995-96 139 



MINISTRY OF HEALTH — Continued 

Memorial Hospital, 1,100,000; Ontario Cancer Institute, 218,945; Ontario Cancer Treatment and Research 
Foundation, 1,433,855; Oshawa General Hospital, 160,611; Ottawa General Hospital, 450,000; The Perley 
Hospital, 836,359; The Peterborough Civic Hospital, 1,148,240; Plummer Memorial Public Hospital, 316,433; 
Renfrew Victoria Hospital, 272,920; Ross Memorial Hospital, 260,760; Royal Victoria Hospital of Barrie, 
16,541,880; St. Joseph's General Hospital and District Health Council, 590,577; St. Joseph's Health Centre of 
London, 6,918,815; St. Mary's General Hospital, 223,100; St. Michael's Hospital, 3,551,525; Sarnia General 
Hospital, 400,850; Sudbury General Hospital, 167,200; Sunnybrook Health Science Centre, 5,838,824; Welland 
County General Hospital, 893,808; The Wellesley Hospital, 300,000; West Nipissing General Hospital, 467,045; 
Winchester District Memorial Hospital, 173,011; Accounts under $120,000 — 1,177,009. 

District Health Councils ($6,944,660): 

Durham Region District Health Council, 227,117; Grey Bruce District Health Council, 311,700; 
Hamilton-Wentwonh District Health Council, 826,345; Kenora District Health Council, 150,000; Metro Toronto 
District Health Council, 3,218,556; Ottawa-Carleton Regioal District Health Council, 892,000; Peel District 
Health Council, 164,340; Thames Valley District Health Council, 575,650; Waterloo Region District Health 
Council, 255,000; Accounts under $120,000—323,952. 

Long Term Care ($8,417,587): 

Barrett House, 208,000; Deamess Home for Senior Citizens, 172,706; Dom Lipa Nursing Home, 202,709; Fairhaven 
Home for Senior Citizens, 330,000; The Glebe Centre Inc, 1,000,000; Huron, County of, 155,347; Kitchener- 
Waterloo Rotary, 155,013; Participation House-Brantford, 212,122; Shalom Manor, 900,000; Simcoe, County 
of, 635,000; Thunder Bay, Corporation of the City of, 142,321; Toronto Aged Men's and Women's Home, 
833,329; Trillium Manor-Municipal Home, 562,423; York, Regional Municipality of, 1,000,000; Accounts 
under $120,000—1,908,617. 

Grants to Compensate for Municipal Taxation — Psychiatric Hospitals ($192,900). 

Specialty Psychiatric Hospital Services ($84,759,084): 

Clarke Institute of Psychiatry, 31,279,900; Homewood Health Centre (Guelph), 21,936,336; Institute of Psychotherapy 
(Kingston), 673,400; Royal Ottawa (Psychiatric) Hospital, 24,388,829; Network North (Sudbury/Algoma), 
6,480,619. 

Mental Health, Community- Based ($106,625,073): 

Barrie: Community Services Program, 677,224; Royal Victoria Hospital, 162,1 13; Belleville: Belleville General Hospital, 
186,172; Community Mental Health Program Hastings, 609,776; Quinte and Region Community Homes, 202,074; 
Youth Habilitation (Quinte) Inc., 228,133; Brampton: Friends and Advocates-Peel, 197,384; Peel Activities 
Rehabilitation, 794,174; Brantford: Alternatives Activity Centre, 425,996; Brantford General Hospital, 133,886; 
Ethnic Counselling Network, 181,679; Brockville: Brockville Friendship Centre Inc., 502,198; Family Focus Leeds 
and Grenvflle, 468,993; Leeds Grenville Phased Housing, 840,126; Tri-County Crisis Response Network, 139,895; 
Burlington: Joseph Brant Memorial Hospital, 157,444; Summit Halfway House Inc., 518,643; 

Cambridge: Cambridge Active Self Help, 162,889; Cambridge Memorial Hospital, 165,141; Chatham, Community Mental 
Health Association, 1,359,439; Cochrane, Minto Counselling Centre, 648,140; Cornwall: Cornwall General Hospital, 
193,689; Crescent Group Home, 513,497; 

Downsview, Youth Clinical Service, 451,167; Dunnville: True Experience Housing, 160,992; True Experience Work 
Program, 136,908; 

Etobicoke: Etobicoke Mental Health Centre, 617,675; Family Association for Mental Health, 200,953; Friends and 
Advocates Centre, 247,351; 

Fonthill, Niagara Housing Program, 718,157; Fort Frances: Anishinabeg Community Counselling Services, 200,854; 



140 PUBLIC ACCOUNTS, 1995-96 






MINISTRY OF HEALTH — Continued 

Canadian Mental Health Association Club House, 203,190; Sunset County Psychiatric Survivors, 147,468; 

Geraldton, North of Superior Community Mental Health Program, 469,121; Guelph: Community Links Progran 
569,906; Community Mental Health Clinic, 2,752,907; Wellington/Dufferin Homes for Psychyiatric Rehabilitatioi 
300,705; 

Haliburton, Haliburton County Counselling Centre, 133,824; Hamilton: PEP (Regional Medical Association), 961, 98( 
Community Social, Vocational and Rehabihtation-Schizophrenia Inc., 1,356,153; Mental Health Promotion, 31 1,69( 
Wellington Psychiatric Outreach Program, 399,566; 

Inglewood, Peace Ranch, 386,287; 

Kapuskasing, Hearst/Kapuskasing/Smooth Rock Counselling Service, 1,034,768; Kenora: Kenora Community Suppoi 
Program, 512,433; New Directions Counselling Centre, 269,934; Sacred Circle, 418,580; Kingston: Communit 
Crisis Centre, 416,845; Kingston Community Activity Centre, 235,239; Kingston Friendship Homes Inc., 966,838 
Kirkland Lake: Community Contact/Community Mental Health Association, 203,680; Timiskarning Mental Healt 
Program, 704,264; Kitchener Achievement in Motion, 150,499; Community Support Services, 961,579; Grand Rive 
Hospital Corporation, 259,607; Waterloo Regional Homes, 906,178; 

Lindsay: Survivors' Psychiatric Advocacy Network, 142,269; Lindsay Level One Supportive Housing Program, 327,746 
London: Men's Mission and Rehabilitation Centre, 153,189; University Hospital, 180,069; Western Ontarii 
Therapeutic Community Mental Health, 2,248,410; Lucan, Crest Centre, 681,202; 

Midland, Wendat Community Support Program, 329,122; Mississauga: Credit Valley Hospital, 267,305; Mississaug; 
Hospital, 210,625; 

Napanee, Lennox and Addington Community Mental Health Services, 414,981; Newmarket: Co-ordinating Advisor 
Committee, 217,571; York County Hospital, 126,735; York Region Mental Health Service, 299,556; York Regioi 
New Directions Program 638,889; York Support Services Network, 1,049,393; North Bay: Canadian Mental Healtl 
Association, 1,111,323; Community Mental Health Case Management Program, 326,047; North Bay Community 
Housing Initiatives, 278,507; North York: Friends and Advocacy Centre North York, 304,520; Seneca College o 
Applied Arts and Technology, 217,424; 

Oakville: Halton Work Program, 588,407; North Halton Mental Health Program, 504,379; Oakville Re-entry Homes 
257,288; Oakville-Trafalgar Memorial Hospital, 144,382; Oasis, 318,632; Oshawa: COPE Mental Health Program 
226,454; Oshawa General Hospital, 329,268; Social Rehabilitation-Hope Community Self Help, 1,614,203; Ottawa 
Causeway Work Centre II, 386,633; Community Progress, 345,919; Family Service Centre Social Recreation 
252,295; Hopital Montfort, 146,248; Northern Ontario Francophone, 606,807; Ontario Psychiatric Survivor's 
Alliance of Ottawa-Carleton, 126,221; Ottawa General Hospital, 296,228; Ottawa Salus Corporation, 1,113,143: 
Queensway-Carleton Hospital, 123,389; Regional Case Management Program for Ottawa-Carleton, 374,342; 
Supportive Housing Network Service Program, 141,345; Owen Sound, Bruce Primary Counselling, 1,250,520; 
Union Place, 422,886; 

Pembroke, Renfrew District Health Unit Mental Health Services, 379,319; Peterborough, Community Mental Health 
Association, 467,949; Peterborough Civic Hospital, 226,582; 

Richmond Hill, York Central Hospital, 169,415; 

St. Catharines, Niagara Community Mental Health, 458,025; St. Thomas, Elgin Community Mental Health Support 
Services, 545,993; Samia, Lambton Community Mental Health Adult Services, 864,820; Sault Ste. Marie: Algoma 
Community Psychiatric Case Management Program, 3 14,748; Canadian Mental Health Association-Club 84, 465,494; 
Simcoe: Abel Enterprises, 206,01 1; Adult Mental Services Simcoe, 758,579; Smiths Falls, Community Mental Health 



PUBLIC ACCOUNTS, 1995-96 141 



MINISTRY OF HEALTH — Continued 

Service (Lanark), 600,271; Southampton, Bruce Shoreline Family, 345,016; Stratford, Perth County Branch Housing 
Program, 490,469; Strathroy, S.E.A.R.C.H Community Services, 237,739; Sudbury: Canadian Mental Health 
Association, 432,855; Sudbury General Hospital, 138,270; 

Thomhill, The Chaitikvan Foundation, 339,719; Thunder Bay: Alpha Court Mental Health Programs, 670,305; 
Counselling Services Team, 139,178; Community Mental Health Association-New Directions, 559,126; 
Rehabilitation Action Program, 200,074; Wasayah Anishnabe Group Home, 288,449; Timmins: Community Mental 
Health-Housing Program, 721,753; Timmins and District Hospital, 156,744; Toronto: Across Boundaries, 245,519; 
Adjustment into Society Inc., 305,193; Alternatives, 458,595; Among Friends Centre, 160,589; Anglican 
Houses-Whitby, 422,583; Anglican Houses-Wilkinson Housing Program, 622,332; Applause Community 
Development Corporation- A-Way, 331,974; Archway, 229,331; Baycrest Hospital, 275,702; Bayview Community 
Services, 474,296; Boundless Adventures, 258,872; Centenary Health Centre, 273,369; Community Housing Support 
Services, 370,567; Community Occupational Therapy Association, 3,342,323; Commmunity Resources Consultants, 
2,121,586; Connect Housing, 569,679; Consumer/Survivor Development Initiative, 504,949; Depressive and Manic 
Depressive Association of Ontario, 202,105; East North York Case Management Program, 472,448; Eden 
Community House, 342,743; Etobicoke General Hospital, 208,059; Fresh Start, 235,501; George Brown College for 
Youth, 221,629; George Brown College Rehabilitation, 268,505; Gerstein Centre, 1,671,061; Getting in Touch, 
155,394; Homeward Mental Health Projects, 273,218; Hong Fook Mental Health Service, 587,861; Houselink 
Community Homes Inc., 1,285,148; Humber Memorial Hospital, 273,606; Incest Survivor Group, 272,777; Madison 
Avenue Residence, 1,159,697; Margaret's, 496,037; Mental Health Ontario-Community Development, 1,624,092; 
Mental Health Program Services, 867,283; Mississauga Supportive Housing, 901,606; Mount Sinai Hospital, 
121,057; New Dimensions in Community Living, 1,132,396; New Outlook-Central Toronto Youth, 653,438; North 
York General Hospital, 422,649; On Our Own, 165,476; Ontario Association of Distress Centres, 201,656; Ontario 
Friends of Schizophrenics, 194,192; Opportunity for Advancement, 161,512; Parkdale Activity and Recreation, 
670,122; Pilot Place Society, 288,703; Progress Place Rehabilitation Centre, 1,425,572; Regeneration House, 
722,509; St Christopher House, 272,416; St. Joseph's Health Centre, 183,101; St Jude Homes for the Homeless, 
154,936; Salvation Army Community Support Program, 655,269; Scarborough General Hospital, 239,315; 
Scarborough Grace General Hospital, 246,079; Sistering, 634,191; Street Haven- Joubert House, 125,070; Street 
Health, 276,909; Supportive Housing Coalition, 290,362; Toronto-Sound Times, 197,962; Toronto East General 
Hospital, 343,655; Toronto Hospital Corporation, 149,513; Trinity Square Cafe, 292,269; West Humber Homes, 
1,884,286; Women's College Hospital, 263,806; Women's Counselling Referral, 325,106; Woodgreen Community 
Centre, 127,449; 416 Drop-In Centre, 350,604; 

Vanier, Hebergement Renaissance Inc., 402,725; 

Welland: Gateway Residence, 265,746; Oak Centre, 297,984; Whitby, Colbome Community Services, 1,181,341; 
Wiarton, Bruce Peninsula Co-op Residence, 354,115; Windsor, Programmed Activity for Therapy and Health, 
330,969; Rehabilitation, Residential and Support Services, 1,921,951; Western Hospital Centre, 154,178; Woodstock, 
Community Support Services, 244,635; Accounts under $120,000 — 9,306,836. 

Mental Health, Institutional-Based ($36,464,481): 

Alliston, Stevenson Memorial Hospital, 327,686; Atikokan, Atikokan General Hospital, 226,201; Barrie, Royal Victoria 
Hospital 601,860; Belleville, Belleville General Hospital, 576,817; Bracebridge: Community Mental Health Services, 
1,228,792; Native Mental Health Services, 125,207; Brampton, Peel Memorial Hospital, 735,641; Brantford, 
Brantford Psychiatric Day Therapy, 426,067; Burlington, Joseph Brant Memorial Hospital, 496,978; Cambridge, 
Cambridge Memorial Hospital, 531,245; Campbellford, Campbellford Memorial Hospital, 226,321; Chatham, Public 
General Hospital, 71 1,074; Cobourg, Cobourg District General Hospital, 494,903; Collingwood, General and Marine 
Hospital, 527,756; Cornwall, Cornwall General Hospital, 1,070,317; Dryden, Dryden District General Hospital, 
371,210; Fort Frances, Riverside Health Care Facilities Inc., 702,642; Goderich, Alexandra Marine and General 
Hospital, 759,185; Hamilton, St. Joseph's Hospital, 1,218,334; Hawkesbury, Hawkesbury and District General 
Hospital, 813,381; Kenora, Lake of the Woods Hospital, 763,431; Kitchener, Grand River Hospital Corporation, 
798,538; Leamington, Leamington District Memorial Hospital, 212,990; Lindsay, Ross Memorial Hospital, 772,279; 



142 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF HEALTH — Continued 

London: University Hospital, 501,328; Victoria Hospital, 605,567; Mississauga, Mississauga Hospital, 1,010,8(1; 
Moosonee, James Bay General Hospital, 417,979; Niagara Falls, Greater Niagara General Hospital, 193,901; Noiji 
Bay, North Bay General Hospital, 139,178; Oakville, Oakville-Trafalgar Memorial Hospital, 371,990; Orillia, Orill 
Soldiers' Memorial Hospital, 502,098; Oshawa, Oshawa General Hospital, 728,183; Ottawa: Hopital Montfci, 
411,688; Ottawa General Hospital, 853,692; Royal Ottawa (Psychiatric) Hospital, 155,516; Pembroke, Pembro: 
General Hospital, 587,528; Peterborough, Peterborough Civic Hospital, 663,855; Red Lake, Margaret Cochenc- 
Memorial Hospital, 259,538; Renfrew, Renfrew Victoria Hospital, 209,785; Richmond Hill, York Central Hospit, 
330,889; St. Catharines, St. Catharines General Hospital, 223,016; Sarnia, Sarnia General Hospital, 211,542; Sai: 
Ste. Marie, Plummer Memorial Public, 1,115,964; Sioux Lookout, Sioux Lookout General Hospital, 231,02 
Stratford, Stratford General Hospital, 510,025; Sturgeon Falls, West Nipissing General Hospital, 339,104; Sudbui 
Network North (Sudbury/ Algoma), 1,896,369; Sudbury General Hospital, 1,474,825; Thunder Bay, McKell 
General Hospital, 246,907; Timmins, Timmins and District Hospital, 278,633; Toronto: Baycrest Hospital, 194,73 
Centenary Health Centre, 289,601; Clarke Institute of Psychiatry, 405,615; Etobicoke General Hospital, 216,98 
Hospital for Sick Children, 791,419; Humber Memorial Hospital, 152,482; St. Joseph's Health Centre, 269,72 
Scarborough General Hospital, 401,956; Sunnybrook Medical Centre, 392,077; Toronto East General Hospiti 
1,106,717; Toronto Hospital Corporation, 1,448,927; West Park Hospital, 231,495; Women's College Hospifc 
442,042; Wallaceburg, Sydenham District Hospital, 143,999; Windsor, Western Hospital Centre, 691,272; Accour 
under $120,000— 95,596. 

Ontario Mental Health Foundation ($520,909). 

Health Promotion ($12,373,778): 

Algoma Best Start, 337,500; Best Start Barrie, 450,000; Brant Haldimand-Norfolk Heart Health, 267,650; Commitmei 
to a Healthier Brant, 342,300; Council for a Tabacco Free Ontario, 280,822; Health Promotion Agency, 1,367,59' 
Homewood Health Services, 270,246; Laurentian University, 278,647; Metropolitan Toronto Library Board, 245, OCX 
Ontario Prevention Clearing House, 2,656,561; Ontario Public Health Association, 744,510; Ottawa-Carletoi 
Regional Municipality of, 433,825; Smoking and Health Action Foundation, 338,829; University of Toronto 
525,195; York Central Hospital, 267,650; Accounts under $120,000—3,567,449. 

Underserviced Area Plan ($13,090,807): 

Dr. B. Abounassar, 211,828; Canadian National Institute for the Blind, 139,273; Extended Campus Program, 249,76* 
Geraldton District Hospital, 156,773; Lady Dunn General Hospital, 260,645; Lake-of-the- Woods District Hospita 
179,996; Leamington District Memorial Hospital, 128,129; McKellar General Hospital, 137,950; Nipigon Districi 
Memorial Hospital, 150,366; Northern Outreach Program, 770,242; Parry Sound District General Hospital, 251.15S 
Rutherford and George Island, 172,824; Dr. A.Talalla, 142,733; Dr. J. D. Taylor, 160,346; Timmins and Distric 
Hospital, 134,301; J.E.H. Von Herbing, 164,640; Accounts nder $120,000—9,679,836. 

Northern Travel Program ($8,165,347). 

Independent Health Facilities ($9,461,904). 

Community Health Centres ($86,169,750): 

Access Alliance Multicultural Community Health Centre, 1,638,266; Anishnawbe Health Toronto, 1,457,429; Anm| 
Johnston Health Station, 885,941; Association of Ontario Health Centres, 429,206; Barbara Black Centre for Youuj 
Resources, 648,968; Barrie Community Health Centre, 1,285,611; Bernard Betel Centre of Creative Living, 281.483J 
Black Creek Community Health Centre, 1,502,653; Carlington Community Resources Centre, 1,658,399; Centre d<i 
Counselling Familial de Timmins, 219,016; Centre de Sante Communautaire de lEstrie, Ontario, 2,150,231; U 
Centre de Sant£ Communautaire du T6miskaming, 427,200; Centre de Sante Communautain 
Hamilton-Wentworth-Niagara Inc., 479,668; Centre de Sante Communautaire (Sudbury) Inc., 880,610; Centr<j 
Medico-Social Communautaire (Toronto) Inc., 1,761,306; Centretown Community Health Centre Inc., 3,444,3351 
Country Roads Community Health Centre, 777,841; Davenport-Perth Neighbourhood Centre, 1,500,309; East Enc 
Health Services, 1,685,759; East Parry Sound Health and Services Centre, 967,844; Flemingdon Health Centre 



PUBLIC ACCOUNTS, 1995-96 143 



MINISTRY OF HEALTH — Continued 

2,525,852; The Four Villages Community Health Centre, 1,400,665; Guelph Community Health Centre, 1,346,130; 
Hamilton Core Community Health Centre, 284,499; Lakeshore Area Multi-Service Project (LAMP) Inc., 2,075,726; 
Lang's Farm Village Association, 369,836; Lawrence Heights Medical Centre, 1,665,399; London Intercommunity 
Health Centre, 1,366,203; Longlac Community Health Centre, 980,906; Mary Berglund Family Clinic, 949,247; 
Merrickville District Community Health and Service Centre, 741,345; Ministry of Community and Social 
Services-Aboriginal Wellness Program, 4,569,994; Ministry of Community and Social Services-Children's Services 
Branch, 1,200,000; Misiway Eniniwuk Community Health Centre, 771,679; Mississaugas of the Credit, 41 1,742; 
North Hamilton Community Health Centre, 2,176,948; North Kingston Community Health Centre, 1,622,234; North 
Lambton Community Health Centre, 797,574; North Lanark Community Health Centre, 779,997; Ogden East-End 
Community Health Centre, 1,163,955; Parkdale Community Health Centre, 2,253,577; Peterborough Social Planning 
Council, 203,450; Phoenix Wholistic Health Centre, 1,224,274; Pinecrest-Queensway Health and Community Service 
Centre, 1,742,909; Planned Parenthood Of Toronto, 853,065; Regent Park Community Health Centre, 2,202,748; 
Rexdale Community Health Centre, 1,185,541; Sandwich Community Health Centre, 1,324,797; Sandy Hill 
Community Health Centre, 4,545,370; Somerset West Community Health Centre, 2,876,856; South Oshawa 
Community Development Project, 1,316,355; South Riverdale Community Health Centre, 2,527,791; South-East 
Ottawa Community Services, 1,683,820; Stonegate Community Association, 939,829; Tweed and District 
Community Health Centre and Seniors Services, 874,985; West Central Community Health Centres of Toronto, 
2,978,745; West Elgin Community Health Centre, 635,440; West Hill Community Services, 973,533; Whole Centre 
for Womens Health Of Toronto, 1,378,661; Woolwich Community Health Centre, 1,304,846; York Community 
Services Centre, 1,861,152. 

Midwifery ($6,203,000): 

Lebel Midwifery Care Organization of Ontario, 6,203,000. 

Northern Diabetes Health Network ($4,762,500): 

Northern Canadian Diabetes Association 4,762,500. 

Substance Abuse Program ($74,274,865): 

Aurora, Newmarket Addiction Services York Region, 668,142; Barrie: Royal Victoria Hospital, 756,721; Simcoe 
Outreach Services, 607,102; Belleville, Addictions Training Assessment, 269,507; Blind River, Anishnable 
Naadmaagi Gamig, 299,656; Bracebridge, Addiction Outreach for Muskoka, 369,259; Brampton: Peel Addiction 
Referral Centre Inc., 453,251; Peel Memorial Hospital, 1,097,909; Brantford: Addiction Assessment Services of 
Brant, 390,066; Brant Alcove Rehabilitation Services Inc., 191,384; Brockville, Brockville General Hospital, 
367,372; Burlington, Halton Alcohol and Drug Addiction, 710,267; Carleton Place, Carleton Place Alwood 
Recreation, 5 19,1 19; Chatham, Kent City Alcohol Day Care, 443,973; Clinton, Huron Addiction Assessment Referral 
Centre, 249,019; Cornwall: Cornwall General Hospital, 609,489; Eastern Ontario Addictions Program, 344,682; 
Downsview, Youth Clinical Services, 139,775; Elliot Lake: Addiction Counselling-Family, 250,743; St. Joseph's 
General Hospital, 1,451,493; Fort Frances: Riverside Health Care Facilities Inc., 128,868; Weechiit Win Family 
Services Inc., 200,000; Geraldton, North of Superior Assessment/Referral Program, 274,354; Guelph: Community 
Alcohol and Drug Service, 1,093,545; Stonehenge Therapeutic Community, 615,748; Hamilton: Alcohol and Drug 
Assessment Services, 463,751; Alternatives for Youth, 321,564; Hamilton Civic Hospitals, 807,856; St. Joseph's 
Hospital, 569,174; Hearst, La Maison Renaissance Inc., 707,446; Kapuskasing, North Cochrane Addiction Service 
Centre, 594,423; Kenora: Kenora Assembly of Resources-Youth Addictions Healing Centre, 407,923; 
Lake-Of-The-Woods Hospital, 983,455; Sacred Circle- Youth Addictions Program, 179,598; Kingston: Alcohol 
Referral Centre of Kingston, 368,223; Hotel Dieu Hospital, 715,905; Options for Change, 275,122; Kirkland Lake: 
Harmony House Inc., 368,758; Temiskaming Alcohol Assessment Program, 186,506; Kitchener: Alcontrol Homes, 
365,413; Grand River Hospital Corporation, 662,972; St. Mary's General Hospital, 610,113; London: Drug and 
Alcohol Registry of Treatment (DART), 704,813; St. Joseph's Health Centre, 663,589; Thames Valley Addiction 
Assessment Referral Centre, 355,955; Milton, Hope Place for Women's Treatment Centre, 599,550; Muskrat Dam, 
Revered Tommy Beardy Memorial, 325,886; Napanee, Lennox and Addington Addiction Services, 277,709; North 
Bay: Nipissing Detox Centre, 2,215,910; Nipissing District Drug Alcohol, 378,1 12; Opasatika, Maison Arc-En-Ciel, 
437,890; Oshawa, Oshawa General Hospital, 790,075; Ottawa: Addiction Assessment Service of Ottawa-Carleton, 



144 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF HEALTH — Continued 

484,442; Amethyst Women's Addictions Centre, 503,917; Centretown Community Health, 321,220; Rideauw^ 
Addiction and Family Services, 712,807; Royal Ottawa (Psychiatric) Hospital, 976,214; Sisters of Charity Ottav 
Hospital, 850,008; Youth Drug and Alcohol Treatment Centre, 455,504; Owen Sound: Alcohol Assessment ar 
Referral, 759,337; Grey Bruce Regional Health Centre, 1,076,248; Pembroke, Alcohol and Drug Assessmer 
285,51 1; Peterborough, Fourcast Incorporated Substance Abuse, 468,205; Port Colbome, Port Colbome Gener 
Hospital, 1,691,449; Red Lake, Alcohol Counselling Service, 120,102; Renfrew, Pathways Alcohol and Dru 
Counselling Service, 239,164; St. Catharines: Alcohol and Drug Treatment Centre Niagara, 347,930; Hotel Die 
Hospital, 1,170,072; Niagara Alcohol and Drug Assessment Service, 518,903; Sarnia, Sarnia General Hospita 
494,137; Sault Ste. Marie: Alternatives for Youth, 261,020; Breton House, 280,844; Community Alcohol / Dm 
Assessment Program, 362,120; Plummer Memorial Public Hospital, 924,312; Simcoe: Addiction Assessmen 
473,847; Norfolk General Hospital, 710,524; Sioux Lookout, Sioux Lookout General Hospital, 452,600; Smith 
Falls, Tri-County Addictions, 299,010; Smooth Rock Falls, Smooth Rock Falls Hospital, 649,934; Stratford, Perl 
Addiction Centre Inc., 433,782; Sturgeon Falls, West Nipissing General Hospital, 142,237; Sudbury: Network Nort 
(Sudbury Algoma), 2301,274; Northern Residential Treatment Program 467,510; Robins Hill Aftercare Service Inc 
156,766; Sudbury Addiction Treatment Program, 262,702; Thamesville, Westover Treatment Centre, 1,067,69 
Thunder Bay: Dilico Alcohol and Drug Abuse Treatment Centre, 352,399; Lakehead Regional Family Centn 
176,500; St. Joseph's General Hospital, 2,478,026; Thunder Bay Alcohol Addiction Referral Follow-Up Progran 
261,260; Timmins: Jubilee Centre, 572,782; South Cochrane Addiction Service, 366,374; Toronto: Addictioi 
Research Foundation, 914,941; African Canadian Substance Abuse Prevention, 231,065; Community Addiction 
Outreach Program, 595,703; Community Older Persons Alcohol Program, 289,110; Doctors' Hospital, 916,22( 
Donwood Institute, 1,053,221; Hospital for Sick Children, 240,235; Humber Memorial Hospital, 487,456; Jea 
Tweed Treatment Centre, 1,278,730; Ontario Federation of Indian Friendship Centre, 395,516; Parkdale Communir 
Health Centre, 569,133; Renascent Fellowship, 2,183,875; St Joseph's Health Centre, 614,765; St Michael's Hospita! 
662,674; St. Vincent de Paul Ozanam, 145,618; Streethaven-Addictions Case Management, 258,450; Toronto Eas 
General Hospital, 993,524; Toronto Hospital Corporation, 796,327; YMCA Metropolitan Toronto Youth Substano 
Abuse, 538,120; Youth Substance Abuse Program 283,175; 416 Addiction Case Management Program, 242,337 
Vanier, Maison Fraternite, 991,496; Weston, Caritas Project, 325,719; Williamstown, Mount Carmel Hous< 
Treatment Centre, 457,788; Willowdale, Canadian Foundation on Compulsive Gambling, 225,000; Windsor 
Brentwood Recovery Home, 834,632; House of Sophrosyne, 457,796; Western Hospital Centre (I.O.D.E. Unit) 
1,1 18,905; Woodbridge, The Vitanova Foundation, 410,908; Woodstock, Maplewood Counselling (Woodstock) Inc 
188,792; Accounts under $120,000—2,805,809. 

Addiction Research Foundation ($33,102,337). 

Official Local Health Agencies ($185,301,294): 

Belleville, Hastings and Prince Edward, 3,444,287; Bracebridge, Muskoka-Parry Sound Health Unit, 2,772,341 
Brampton, Peel Regional Health Unit, 11,443,665; Brantford, Brant County District Health Unit, 3,024,762 
Brockville, Leeds Grenville and Lanark, 3,581,349; Chatham, Kent-Chatham Health Unit, 2,109,927; Clinton, Huror 
County Health Unit, 1,540,605; Cobourg, Haliburton, Kawartha, Pineridge District Health Unit, 3,979,402; Cornwall 
Eastern Ontario Health Unit, 3,889,419; Etobicoke, City of Etobicoke Health Unit, 3,184,222; Fergus 
Welling-Dufferin-Guelph Health Unit, 3,446,067; Hamilton, Hamilton- Wentworth Health Unit, 8,228,811; Kenora 
Northwestern Health Unit, 2,887,253; Kingston, Kingston, Frontenac and Lennox, 4,087,994; Kirkland Lake 
Temiskaming Health Unit, 1,498,667; Kitchener, Waterloo Regional Health Unit, 6,454,841; London 
Middlesex-London Health Unit, 7,086,067; Midhurst, Simcoe County Health Unit, 6,482,326; Newmarket, York 
Regional Health Unit, 6,956,447; North Bay, North Bay and District Health Unit, 2,682,056; Oakville, Halton 
Regional Health Unit, 4,762,283; Oshawa, Durham Regional Health Unit, 5,904,628; Ottawa, Ottawa-Carleton 
Regional Health Unit, 12,404,072; Owen Sound, Bruce-Grey-Owen Sound Health Unit, 3,108,482; Pembroke, 
Renfrew County Health Unit, 2,535,438; Peterborough, Peterborough County Health Unit, 2,369,736; St. Catharines, 
Niagara Region Health Unit, 6,692,269; St. Thomas, Elgin-St. Thomas Health Unit, 2,235,793; Sarnia, Lambton 
Health Unit, 2,361,565; Sault Ste Marie, Algoma Health Unit, 3,081,858; Scarborough, City of Scarborough, 
4,716,565; Simcoe, Haldimand-Norfolk Health Unit, 2,326,692; Stratford, Perth District Health Unit, 1,769,491; 
Sudbury, Sudbury and District Health Unit, 5,056,493; Thunder Bay, Thunder Bay District Health Unit, 3,521,125; 



PUBLIC ACCOUNTS, 1995-96 145 



MINISTRY OF HEALTH — Continued 

Timmins, Porcupine Health Unit, 3,339,1 17; Toronto: Borough of East York Health Unit, 2,288,874; Toronto City 
Health Department, 12,397,149; City of York Health Department, 1,669,406; Willowdale, North York Health 
Department, 6,312,510; Windsor, Metro Windsor Essex Health Unit, 5,648,81 1; Woodstock, Oxford County Health 
Unit, 1,951,438; Accounts under $120,000—66,991. 

Family Planning ($18,424,749): 

Belleville, Hastings and Prince Edward, 446,160; Bracebridge, Muskoka-Parry Sound Health Unit, 241,685; Brampton, 
Peel Regional Health Unit, 1,221,469; Brantford, Brant County District Health Unit, 348,088; Brockville, Leeds 
Grenville and Lanark, 373,699; Chatham, Kent-Chatham Health Unit, 216,343; Cobourg, Haliburton, Kawartha, 
Pineridge District Health Unit, 249,046; Cornwall, Eastern Ontario Health Unit, 283,014; Etobicoke, City of 
Etobicoke Health Unit, 343,937; Fergus, Wellington-Dufferin-Guelph Health Unit, 398,727; Hamilton, 
Hamilton- Wentworth Health Unit, 690,51 1; Kenora, Northwestern Health Unit, 241,861; Kingston, Frontenac and 
Lennox Health Unit, 284,906; Kirkland Lake, Timiskaming Health Unit, 124,236; Kitchener, Waterloo Regional 
Health Unit, 555,414; London, Middlesex-London Health Unit, 509,767; Midhurst, Simcoe County Health Unit, 
570,970; Newmarket, York Regional Health Unit, 615,208; North Bay, North Bay and District Health Unit, 301,131; 
Oakville, Halton Regional Health Unit, 242,787; Oshawa, Durham Regional Health Unit, 480,062; Ottawa, 
Ottawa-Carleton Regional Health Unit, 872,589; Owen Sound, Bruce-Grey-Owen Sound Health Unit, 240,623; 
Pembroke, Renfrew County Health Unit, 125,214; Peterborough, Peterborough County Health Unit, 313,152; St. 
Catharines, Niagara Region Health Unit, 715,857; St Thomas, Elgin-St. Thomas Health Unit, 144,796; Sarnia, 
Lambton Health Unit, 302,893; Sault Ste. Marie, Algoma Health Unit, 359,936; Scarborough, City of Scarborough, 
767,017; Simcoe, Haldimand-Norfolk Health Unit, 187,648; Stratford, Perth District Health Unit, 157,728; Sudbury, 
Sudbury and District Health Unit, 475,443; Thunder Bay, Thunder Bay District Health Unit, 432,882; Timmins, 
Porcupine Health Unit, 350,990; Toronto: Borough of East York Health Unit, 489,869; City of York Health 
Department, 294,162; Toronto City Health Depatment, 1,907,116; Willowdale, North York Health Department, 
698,269; Windsor, Metropolitan Windsor-Essex Health Unit, 546,902; Woodstock, Oxford County Health Unit, 
220,655; Accounts under $120,000—81,987. 

Speech and Audiology ($3,872,727): 

Bracebridge, Muskoka Health Unit, 235,008; Cornwall, Eastern Ontario Health Unit, 145,300; Kenora, Northwestern 
Health Unit, 290,322; Kingston, Kingston Frontenac, Lennox, Addington Health Unit, 168,141; Kirkland Lake, 
Timiskaming Health Unit, 227,499; North York, The Aphasia Centre, 568,297; Sault Ste. Marie, Algoma, 147,816; 
Thunder Bay, Thunder Bay District Health Unit, 313,141; Timmins, Porcupine Health Unit, 227,765; Toronto: 
Canadian Hearing Society, 626,326; Speech Foundation of Ontario, 559,445; Accounts under $120,000 — 363,667. 

Outbreaks of Disease — costs and expenses ($30,126,511): 

Government Pharmacy Account, 28,865,686; Hospital for Sick Children, 175,349;National Food Distribution, 639,334; 
VWR Canlabs, 267,660; Accounts under $120,000—178,482. 

AIDS Prevention and Control ($20,321,731): 

Belleville, Hastings and Prince Edward, 152,170; Brampton, Peel Regional Health Unit, 549,392; Brantford, Brant County 
District Health Unit, 124,707; Brockville, Leeds Grenville and Lanark Health Unit, 132,540; Chatham, Kent-Chatham 
Health Unit, 151,765; Etobicoke, City of Etobicoke Health Unit, 241,026; Guelph, AIDS Committee of Guelph and 
Wellington, 197,123; Hamilton, Hamilton AIDS Network for Dialogue and Support, 320,109; Hamilton-Wentworth 
Regional Department of Public Health Services, 357,288; Kingston, Kingston AIDS Project, 159,032; Kingston 
Frontenac and Lennox/ Addington Health Unit, 265,919; Kitchener. AIDS Committee Cambridge, Kitchener, 
Waterloo, 170,456; Waterloo Regional Health Unit, 500,048; London: AIDS Committee of London, 471,148; 
Middlesex-London Health Unit, 368,807; Midhurst, Simcoe County District Health Unit, 223,182; Newmarket, York 
Regional Health Department, 304,297; Norm Bay: AIDS Committee of North Bay, 137,880; North Bay and District, 
153331; Oakville, Halton Regional Health Department, 216,984; Oshawa, Durham Region, 197,673; Ottawa: AIDS 
Committee of Ottawa, 433,442; Ottawa-Carleton Health Department, 625,967; Somerset West Community Health 
Centre, 133,242; Owen Sound, Bruce-Grey-Owen Sound Health Unit, 144,681; Peterborough: Peterborough AIDS 
Resource Network, 189,344; Peterborough County, 130,184; St. Catharines: AIDS Committe of Niagara, 176,121; 



146 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF HEALTH — Continued 

Niagara Regional Health Unit, 457,182; Scarborough, City of Scarborough, 140,545; Sudbury: AIDS Committi 
of Sudbury, 339,381; Sudbury and District Health Unit, 353,875; Thunder Bay: AIDS Committee of Thunder Ba 
457,844; Thunder Bay District Health Unit, 175,908; Toronto: Addiction Research Foundation, 142,471; AIE 
Committee of Toronto, 449,093; Alliance for South Asian AIDS Prevention, 151,471; Asian Community AID 
Services, 127,713; Black Coalition for AIDS Prevention, 203,888; Borough of East York, 141,030; City of Yoi 
Health Department, 154,228; Community AIDS Treatment Information Exchange, 124,487; Fife House Foundatic 
Inc., 257,140; Hemophilia Ontario, 313,133; Street Outreach Service Anglican Houses, 193,922; The Teresa Grou 
165,261; Toronto City Health Department, 1,619,561; Toronto Persons With AIDS Foundation, 371,02: 
Two-Spirited People of the First Nation, 260,694; University of Toronto, 215,370; Wellesley Hospital, 437,11: 
Youthlink, 1 62,356; Willowdale, City of North York Health Unit, 400,33 1 ; Windsor AIDS Committee of Windso 
269,955; Metropolitan Windsor Essex, 316,484; Accounts under $120,000 — 4,692,407. 

Tuberculosis Prevention — costs and expenses ($978,586): 

Government Pharmacy Account, 792,454; Accounts under $120,000 — 186,132. 

Venereal Disease Control ($218,677): 

Government Pharmacy Account, 124,215; Accounts under $120,000 — 94,462. 

Association of Local Official Health Agencies ($215,330). 

Ontario Council on Community Health Accreditation ($ 70,610). 

Ontario Public Health Association ($50,000). 

Miscellaneous Grants ($15,000). 

Payments to Ambulance Services Local Governments ($36,726,814): 

Dubreuilville, Dubreuilville Volunteer Ambulance, 139,870; Longlac, Longlac Volunteer Ambulance Service, 133,144 
Nakina, Nakina Volunteer Ambulance Service, 127,250; Noelville, Noelville Ambulance Service, 174,296; Siou: 
Narrows, Township of Sioux Narrows, 123,137; South River, South River Ambulance Service, 277,206; Temagami 
Temagami Ambulance Service, 233,628; Timmins, Timmins, Corporation of the City of, 251,901; Tobermory, St 
Edmunds Volunteer Ambulance Service, 135,152; Toronto, Municipality of Metropolitan Toronto Ambulance 
34,414,905; Wasaga Beach, Town of Wasaga Beach, 529,083; White River, White River Ambulance, 187,242. 

Payments for Ambulance and Related Emergency Services ($176,898,464): 
Public Hospitals and Private Operators ($155,504,715): 

Ajax, Ajax and Pickering General Hospital, 1,870,1 17; Alexandria, Alexandria and District Ambulance, 361,971 
Alfred, Alfred and District Ambulance Service, 228,887; Alliston, Stevenson Memorial Hospital, 642,393 
Almonte, Almonte General Hospital, 390,988; Amherstburg, Amherstburg, Anderson Ambulance Service 
374,434; Ancaster, Town of Ancaster Ambulance Service, 417,151; Apsley, Apsley Volunteer Ambulance 
Service, 123,664; Atikokan, Atikokan General Hospital, 358,200; Bancroft, 674109 Ontario Inc., 605,486: 
Barrie, Royal Victoria Hospital, 2,862,416; Barry's Bay, St Francis Memorial Hospital, 445,009; Beaverton, 
Beaverton Ambulance Service, 2,673,638; Belleville: Belleville General Hospital, 430,464; City Ambulance of 
Quinte Limited, 1,822,248; LaSalle Ambulance Service, 479,962; Blind River, St. Joseph's Health Centre 
525,721; Bobcaygeon, Bobcaygeon Ambulance Service, 562,002; Bolton, Bolton and District Ambulance, 
295,012; Bracebridge, Muskoka Ambulance Service, 1,582,998; Bradford, Lewis Ambulance Service, 555,091; 
Brampton, Peel Memorial Hospital, 140,754; Brantford, Brant County Ambulance, 2,228,819; Brigden: Parkway 
Ambulance Service, 145,593; S. B. Brigden and District Ambulance Ltd., 279,210; Brockville, Brockville 
General Hospital, 757,199; Burlington, Joseph Brant Memorial Hospital, 257,818; Cambridge, Cambridge 
Memorial Hospital, 1,393,114; Campbellford, Campbellford Memorial Hospital, 753,175; Carleton Place, 
Carleton Place/Richmond Ambulance Service, 789,794; Chapleau, Chapleau General Hospital, 253,011; 
Chatham, Chatham and District Ambulance, 2,405,328; Cobourg, Lakeshore Emergency Service, 1,361,984; 



PUBLIC ACCOUNTS, 1995-96 147 



MINISTRY OF HEALTH — Continued 

Cochrane, Lady Minto Hospital, 319,41 1; Colborne, Rutherford's Ambulance Service, 256,905; Collingwood, 
Collingwood District Ambulance Service Inc, 949,610; Dashwood, Hoffman's Ambulance Service, 405,828; 
Deep River, Deep River Hospital, 257,242; Delhi, Murphy Ambulance Service, 292,520; Dryden, Dryden 
District General Hospital, 323,379; Dunnville, Haldimand War Memorial Hospital, 394,942; Elliot Lake, Elliot 
Lake Ambulance Services, 772,780; Englehart, Englehart and District Hospital, 310,572; Espanola, Espanola 
Ambulance Service, 590,113; Forest, Forest District Ambulance Service, 551,188; Fort Frances, Riverside 
Health Care Facilities Inc., 1,231,121; Gananoque, Gananoque Provincial Service, 504,597; Georgetown, 
Georgetown Volunteer Ambulance, 273,019; Geraldton, Geraldton Emergency Services, 273,874; Glencoe, 
Lambton Middlesex/Glencoe, 676,513; Goderich, Alexandra Marine and General Hospital, 595,391; Gore Bay, 
Gore Bay Ambulance Service, 200,275; Grimsby, West Lincoln Ambulance Service, 646,818; Guelph, Royal 
City Ambulance, 1,832,139; Hagersville, West Haldimand General Hospital, 579,070; Haileybury, Buffam 
Ambulance Service, 699,560; Hamilton: Chedoke-McMaster Hospitals, 438,755; Fleetwood Ambulance Service, 
2,634,861; Hamilton Civic Hospitals, 796,515; Hamilton-Wentworth District Health Unit, 131,304; Superior 
Ambulance Service, 3,952,571; 501781 Ontario Ltd., 133,839; Hanover, Hanover and District Hospital, 
492,414; Harrow, Harrow Ambulance Service Ltd., 453,488; Hawkesbury, Noel Ambulance Service, 815,545; 
Hearst, Notre Dame Hospital, 379,238; Hornepayne, Hornepayne Community Hospital, 237,913; Huntsville, 
Huntsville District Memorial Hospital, 1,015,256; Ignace, Mary Berglund Community Health Centre Ambulance 
Service, 173,327; Iroquois Falls, Anson General Hospital, 385,218; Kanata, Amprior and Kanata Ambulance, 
1,086,819; Kapuskasing, Sensenbrenner Hospital, 469,162; Kenora, Lake-of-the- Woods Hospital, 1,238,151; 
Kingston: Hotel Dieu Hospital, 3,631,992; Kingston Frontenac Lennox and Addington, 180,601; Kirkland Lake, 
Kirkland Lake and District Hospital, 701,374; Kitchener, Kitchener- Waterloo Regional Ambulance (1987), 
2,690,038; Langton, Verhoeve Ambulance Service, 177,893; Leamington, Sun Parlour Emergency Service Inc., 
2,901,145; Lindsay, Lindsay and District Ambulance, 1,718,888; Listowel, Listowel Memorial Hospital, 
355,701; Little Current, Manitoulin Ambulance Service, 1,305,226; London. Thames Valley Ambulance Service, 
4,079,543; Thames Valley Medic- Aid Ltd., 142,441; Victoria Hospital, 266,045; Lucan, Lucan Ambulance 
Service Limited, 227,725; Lyndhurst (Elgin), North Leeds Ambulance Service, 323,626; Mactier, Jordan's 
Ambulance Service, 317,594; Manitouwadge, Manitouwadge General Hospital, 195,167; Marathon, Wilson 
Memorial General Hospital, 297,537; Markdale, Centre Grey General Hospital, 374,108; Matheson, Bingham 
Memorial Hospital, 189359; Mattawa, Mattawa General Hospital, 157,810; Meaford, Meaford General Hospital, 
490,824; Midland, Midland and District Ambulance, 1,050,361; Millgrove, Danver Ambulance Service Inc., 
1,053,514; Moosonee, James Bay General Hospital, 1,140,141; Mount Forest, Mount Forest Ambulance Service 
Ltd., 842,988; Newmarket, York County Hospital, 1,348,708; Niagara Falls, Greater Niagara General Hospital, 
187,491; Niagara on the Lake, Niagara-On-The-Lake General Hospital, 376,803; Nipigon, Nipigon District 
Memorial Hospital, 3,310,517; Nobleton, Nobleton Ambulance Association, 381,378; North Bay, North Bay 
General Hospital, 2,629,491; Northbrook, Northbrook Area Volunteer Ambulance Service, 147,818; Oakville: 
District of Halton and Mississauga, 6,618,924; District of Halton/Mississauga Ambulance, 154,366; Orangeville, 
Dufferin-Caledon Health Care Corporation, 1,285,800; Oshawa, Oshawa General Hospital, 285,570; Ottawa: 
Ottawa Civic Hospital, 402,256; Ottawa General Hospital, 922,236; Sisters of Charity Ottawa Hospital, 
1,634,892; Owen Sound: Grey Bruce District Health Council, 131,025; Grey Bruce Regional Health Centre, 
164,029; Owen Sound Emergency Service Incorporated, 2,288,630; Palmerston, Palmerston General Hospital, 
464,325; Parham, Parham Ambulance Service Inc., 346,633; Parkhill, North Middlesex Ambulance Ltd., 
272,824; Parry Sound: West Muskoka-Parry Sound District Health Council, 130,934; West Parry Sound Health 
Centre, 1,267,419; Pembroke, Pembroke General Hospital, 1,331,557; Pembroke (Petawawa), Upper Ottawa 
Valley Ambulance, 344,819; Perth, Great War Memorial Hospital, 686,536; Peterborough, Peterborough Civic 
Hospital, 1,947,311; Petrolia, Petrolia and District Ambulance, 355,782; Port Colborne, Port Colborne 
Ambulance Service, 866,357; Port Rowan, Medical Centre Management Board Ambulance Service, 207,106; 
Prescott, Osgoode and District Ambulance Service, 409,729; St. Lawrence and District Ambulance, 4,757,399; 
Red Lake, Margaret Cochenour Memorial Hospital, 410,932; Rockland, Rockland and Orleans Ambulance 
Service, 1,239,754; Rodney, Rodney Ambulance Service Limited, 515,657; St. Catharines, Hotel Dieu Hospital, 
1,902,750; St Mary's, St Mary's Memorial Hospital, 253,394; St. Thomas, St Thomas Elgin General Hospital, 
1,188,149; Sarnia, Sarnia General Hospital, 1,282,444; Sault Ste Marie, Plummer Memorial Public, 2,626,556; 
Schreiber, North Shore Ambulance Service, 150,861; Seaforth, Seaforth and Clinton Ambulance Service Ltd., 



148 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF HEALTH — Continued 

624,679; Simcoe, Green's Ambulance Service, 1,367,312; Sioux Lookout, Sioux Lookout General Hospita 
570,766; Smithville, Book Ambulance Ltd., 301,443; Smooth Rock Falls, Smooth Rock Falls Hospital, 157,44( 
Stratford: Stratford Ambulance Service, 466,228; Stratford General Hospital, 540,197; Strathroy, Dennin 
Brothers Ambulance Service, 740,963; Streetsville, Lee Ambulance Service Limited, 1,090,823; Sturgeon Fall: 
West Nipissing General Hospital, 613,763; Sudbury: Sudbury and District Ambulance Service, 3,966,39* 
Sudbury General Hospital, 254,889; 900378 Ontario Ltd., 151,827; Terrace Bay, McCausland Hospital, 294,17* 
Thedford-Gilpin, 696233 Ontario Ltd., 209,506; Thunder Bay, McKellar General Hospital, 634,08: 
Tillsonburg, Tillsonburg District Memorial Hospital, 626,561; Timmins: Porcupine Area Ambulance, 1,517,021 
Timmins and District Hospital, 237,478; Toronto: Canadian Institute for Health, 296,602; Ontario Council c 
the Order of St. John, 352,036; Sunnybrook Medical Centre, 1,041,622; Trenton, Trenton District Ambulanq 
Service, 760,579; Uxbridge, Uxbridge/Stouffville Ambulance Service, 1,182,507; Walkerton, County of Bruc 
General Hospital, 864,057; Wallaceburg, Sydenham District Hospital, 883,668; Wawa, Lady Dunn Genera 
Hospital, 262,646; Whitby, Whitby Ambulance Service, 2,068,761; Wiarton, Bruce Peninsula Health Services 
454,076; Windsor, Hotel Dieu Grace Hospital, 314,876; Wingham, Wingham and District Hospital, 519,324 
Woodstock, Woodstock Ambulance Operating, 1,732,050; Zurich, Zurich Ambulance Service, 295,457 
Accounts under $120,000—3,925,204. 

Air and Out-of-Province Ambulance (21,393,749): 

Air Muskoka, 1,075,644; Airmed Canada, 1,374,473; Bearskin Airlines, 645,903; Brock Air Services Ltd., 172,580 
Commercial Aviation, 1,328,792; Cougar Helicopters, 1,347,573; Diners Club Enroute, 178,890; Earltoi 
Airways Ltd., 873,400; ESSO Petroleum Canada, 737,924; Fort Frances Air, 580,932; Huisson Aviation (1989 
Limited, 2,512,074; Imperial Oil, 523,428; Manitoulin Ambulance Service, 200,984; Ministic Air Limited 
362,467; National Helicopters Inc., 1,007,585; Peninsulair Ltd., 212,943; Samaritan Air Service Ltd., 799,567 
Shell Canada Products Ltd., 686,086; Skycharter Ltd., 867,253; Thunder Airlines Ltd., 513,440; Voyageir 
Airways Limited, 2,052,589; Walsten Air Service, 888,635; Accounts under $120,000—2,450,587. 

District Health Councils ($15,484,461): 

Barrie, Simcoe County, 388,774; Belleville, Hastings and Prince Edward Counties, 362,964; Brampton, Peel, 472,949 
Brantford, Brant County, 457,794; Chatham, Kent County, 368,090; Cornwall, Eastern Ontario, 473,064; Fonthill 
Niagara, 443,505; Guelph, Wellington-Dufferin, 382,747; Hamilton, Hamiiton-Wentworth, 594,444; Keewatin 
Kenora Rainy River, 381,799; Kingston, Kingston Frontenac Lennox and Addington, 615,294; London, Thame* 
Valley, 658,165; Newmarket, York Region, 404,339; North Bay, Nipissing Timiskaming, 484,745; Oakville, Haltor 
District, 445,700; Ottawa, Ottawa-Carleton, 752,524; Owen Sound, Grey Bruce, 442,224; Parry Sound, Wesi 
Muskoka-Parry Sound, 482,367; Pembroke, Renfrew County, 380,840; Peterborough, Haliburton-Kawartha 
511,402; Samia, Lambton, 319,510; Sault Ste Marie, Algoma, 405,979; Smiths Falls, Rideau Valley, 365,137 
Stratford, Huron Perth, 337,437; Sudbury, Manitoulin-Sudbury, 418,000; Thunder Bay, Thunder Bay, 454,039; 
Timmins, Cochrane, 575,216; Toronto, Metropolitan Toronto, 1,259,098; Townsend, Haldimand-Norfolk, 51 1,988; 
Waterloo, Waterloo, 383,735; Whitby, Durham Regional, 472,701; Windsor, Essex County, 399,1 15; Accounts undei 
$120,000—78,776. 

Health Innovation Fund ($751,641): 

Comprehensive Health Organization Network of Ontario, 182,737; Accounts Under $120,000 — 568,904. 

Long Term Care ($2,200,262,325): 

Access Apartments, Toronto, 1,240,703; Access Better Living Inc., 403,654; Access Muskoka, 441,909; Acton Social 
Services and Information Centre, 194,095; Akwesasne Nursing Home, 240,773; Al-Mar Nursing Home, 738,863; 
Albright Garden Homes Inc., 3,658,200; Algoma, District of, Board of Management, 5,939,804; Algoma Home Care, 
10,326,527; Algonquin Nursing Home, 1,623,605; Almaguin Health Centre, 141,786; Almonte Community 
Development Corporation, 132,388; Almonte Nursing Home, 1,704,069; Altamont Nursing Home, 3,360,507; 
Alzheimer Society of Chatham-Kent, 2,440,237; Anglican Houses, 936,333; The Anne Johnston Health Station, 
369,118; Anson House Corporation, 548,749; Arbor Newmarket, 4,031,024; Arthritis Society-Ontario Division, 
3,810,805; Arts with the Handicapped Foundation Canada, 329,951; Association for Persons with Physical 






PUBLIC ACCOUNTS, 1995-96 149 

MINISTRY OF HEALTH — Continued 

Disabilities of Windsor Essex County, 2,302,834; Aurora Resthaven, 3,571,916; Avalon Care Centre, 2,664,714; 

Babcock Nursing Home, 1,144,928; Ballycliffe Lodge Nursing Home, 2,163,147; Balmoral Lodge Nursing Home, 
769,210; Barrett House, 309,635; Barton Place Nursing Home, 5,302,046; Barton Residence, 148,682; Bay Haven 
Nursing Home, 1,169,905; Baycrest Centre for Geriatric Care, 15,106,942; Bayfield Manor Nursing Home, 
1,203,1 12; Beacon Hill Lodge, 24,857,182; Rick Beattie, 216,159; Beausoleil First Nation, 131,398; Belcrest Nursing 
Home, 1,064,266; Belle River Community Council, 127,439; Belleville General Hospital, 312,438; Bellwoods Centre 
for Community Living Inc., 3,146,613; Belmont House, 2,535,952; Belvedere Heights District Parry Sound 
Municipal Home for the Aged, 1,887,204; Bernard Betel Centre for Creative Living, 228,955; Bestview Health Care 
Centre, 12,891,196; Bethammi, 2,162,398; Bethany Lodge, 1,381,874; Birchwood Terrace Nursing Home, 
2,050,1 16; Blackadar Nursing Home, 1,648,680; Blenheim Health Care Centre, 1,231,903; Bluewater Rest Home 
Inc., 1,089,883; The Bob Rumball Center for the Deaf, 887,122; Bobier Convalescent Home, 983,240; Bon Air 
Nursing Home, 1,077,487; Bonnie Brae Health Care Centre, 1,526,937; Bourget Nursing Home, 1,178,468; Braemar 
Retirement Centre, 1,478,491; Brain Injury Community Re-Entry (Niagara) Inc., 1,083,480; Brain Injury Services 
of Hamilton, 717,948; Brampton Meals on Wheels, 163,120; Branch 133 Legion Village Inc., 434,868; Brant County 
Home Care, 13,228,465; Brantwood Manor Nursing Home, 3,016,276; Broadview Nursing Home, 1,445,557; 
Broadview Foundation, 2,369,465; Brookside Lodge, 288,249; Brotherhood Foundation, 1,593,260; Brouilette 
Manor Nursing Home, 1,1 15,001; Brown Residence, 225,416; Bruce, the Corporation of the County of, 3,841,218; 
Brunner Nursing Home, 505,081; 

Caledon Information and Community Services, 365,795; Call-A-Service Inc., 161,069; Cama Woodlands Nursing Home, 
940,603; Cambridge, Corporation of the City of, 165,822; Cambridge Country Manor, 1,535,645; Canadian Hearing 
Society-London, 736328; Canadian Mental Health Association, 267,479; Canadian National Institute for the Blind, 
2,768,033; Canadian Paraplegic Association, 969319; Canadian Red Cross Society, 1 1,544,569; Canadianna Nursing 
Homes Ltd., 3,179,132; Caressant Care Nursing Homes, 1 1,350,370; Carewell Brighton Nursing Home, 8,109,063; 
Carleton Place Health Care Centre, 1,227,659; Carleton University, 187,440; Carveth Care Centre, 1,762,003; Casa 
Verde Health Centre, 5,221,532; Case Manor Nursing Home, 1,633,275; Catholic Family Services of Hamilton- 
Wentworth, 177,106; Cedar Haven, 182,161; Cedar Lane Residential, 280,569; Cedarvale Lodge, 1,212,007; 
Cedarwood Village Nursing Home, 1,788,220; Central Neighborhood House, 241,262; Central and Northern 
Etobicoke Home Support Services, 553,904; Central Park Lodge, 13,316,630; Centre d'Accueil Roger Seguin, 
1,656,357; Centre for Independent Living Toronto, 2,883,986; Centre de Jour Polyvalent, 244,680; Les Centres 
dAcuell Heritage, 248,200; Les Centres des Pionniers, 292,401 ; Cerebral Palsy Parent Council of Toronto, 672,239; 
Chateau Gardens Nursing Homes, 8,743,412; Chateau Park Nursing Home, 1,125,089; Chatelaine Villa Convalescent 
and Nursing Centre, 894,249; Chatham, Corporation of the City of, 1,575,777; Chatsworth Heatlh Care Centre, 
745,914; Chedoke McMaster Hospitals, 1,987,065; Chelsey Park Nursing Home, 12,101,204; Cheltenham Nursing 
Home, 3,751,406; Cheshire Homes Inc., 838,749; Children's Rehabilitation Centre, 1,155,130; Chinese Community 
Nursing Home for Greater Toronto, 2,121,211; Chinese Seniors Support Services Association, 452,265; Chippewas 
of Kettle and Stony Point, 1,029,276; Chippewas of Rama First Nation, 174,348; Chippewas of Sarnia Indian Band, 
207,368; Chippewas of the Thames First Nation, 501,063; Christie Gardens Nursing Home, 1,816,455; Clarion 
Nursing Home, 2,005,306; Classis Hamilton Home for the Aged, 2,376,138; Cochrane District Homes for the Aged, 
3,792325; Cochrane Terniskaming Association for the Physically Handicapped, 658,383; Colborne Villa Residence, 
256,310; Coleman Health Care Centre, 2,761,943; Collingwood Nursing Home Ltd., 1,375,354; Comcare Canada 
Ltd, 938,030; Community Care Belleville Inc., 191,662; Community Care East York, 1,151,440; Community Head 
Injury Rehabilitation Services of Toronto, 2,320,779; Community Home Assistance to Seniors, 1,734,382; 
Commumty Lifecare Inc., 6,936,073;Community Nursing Home, 3,461,630; Community Occupational Therapists 
and Associates, 491,325; Community Service to Jewish Elderly, 1,666,682; Conway Opportunity Homes Inc., 
328,555; Copernicus Lodge Inc., 1,497,473; Cordi Ii Carleton/Ottawa Residence, 594,375; Cornwall, City of, 
3,312385; Cornwall Home Assistance Services to Seniors Inc., 189,753; Corporation of St. Luke's, 2,251,495; The 
Council on Aging (Le Conseil sur le Vieillissement), 201 ,604; Country Terrace, 2,812,280; Country Village Health 
Care Centre, 2,116,876; Craigholme Nursing Home, 1,572,658; Craiglee Nursing Home, 2,152,293; Craigwiel 
Gardens Inc., 158,564; Creedan Valley Nursing Home Ltd., 1,715,314; Crescent Park Lodge, 1,328,202; Crown 
Ridge Place, 1,505,731; Cumberland Township, 135,336; Curve Lake First Nation Indian Reserve, 227,034; 



150 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF HEALTH — Continued 

Dale Head Injury Services Inc., 1,534,557; Daly Support Services Corporation, 740,715; Day Centres and Visitin 
Services for Seniors of Etobicoke, 549,009; Deer Park Villa, 740,971; Delhi Nursing Home, 1,093,248; Derbecker 
Heritage House Nursing Home, 1,346,885; Devonshire Pine Grove Lodge, 1,212,001; Disabled Persons Communitj 
Resource Integrated Housing Project, 967,131; Dixon Hall, 169,537; Doctors Paul and John Rekai Cento 
2,352,518; Dom Lipa Nursing Home, 518,306; Don Mills Foundation Senior Citizens Inc., 3,167,813; Downsvie\ 
Services to Seniors, 695,296; Dufferin, County of, 3,019,748; Dundas Manor Ltd., 1,963,000; Durham, Regioru 
Municipality of, 19,649,056; Durham Region Attendant Care Inc., 1,197,831; Durham Regional Community Car 
Association, 1,250,726; Durham Region Home Care, 19,367,999; Durham Region Palliative Care Services, 394,272 

EJ. McQuigge Lodge, 1,041,771; Eabametoong FirstNation, 131,277; East York Meals on Wheels Inc., 157,983; Easter 
Counties Palliative Care Sevices, 377,587; Eastern Ontario Home Care, 23,041,150; Eastmond Residence, 134,138 
Eden House Nursing Home, 1,156,314; Edwards Residence, 215,502; Eide's Residential Home, 383,473; Elgin 
County of, 2,316,349; Elgin Abbey, 685,757; Elgin-St. Thomas Home Care Program, 6,802,747; Elliot Lake, Cit 
of, 208,422; Elliott Charitable Home for the Aged, 1,260,763; Elmwood Place Retirement Community, 1,233,098 
Erin Mills Lodge, 1,544,375; Erinoak, 2,715,991; Errinrung Nursing Home, 820,738; County of Essex Social an< 
Family Services, 5,675,314; Essex Health Care Centre, 2,531,503; Estonian Relief Committee in Canada, 577,433 
Evans Residence, 181,696; Exeter Villa, 1,023,723; Extendicare Health Services Inc., 81,775,123; 

J. Facey, 294,382; Fairhaven Home for Senior Citizens, 4,126,531; Fairvern Nursing Home, 1,543,595; Fairviev 
Mennonite Home, 1,135,834; Fairview Nursing Home, 2,210,437; Faith Manor Nursing Home, 2,484,949; Familj 
Counselling Services of Peterborough, 576,508; Family Service Kent, 272,613; Family Services Hamilton 
Wentworth, 2,765,415; Fiddick's Nursing Home Ltd, 1,160,049; Fife House Foundation Inc., 277,540; Five Countiej 
Children's Centre, 2,008,686; Fordwich Village Nursing Home, the, 828,915; Forum Italia Non Profit Housing 
. Corporation, 160,091; Foyer, Richeliew, Welland Inc., 917,807; French Residence, 185,997; Friuli Benevolen 
Corporation, 144,502; Frontenac, County of, 2,303,611; Frost Manor, 1,518,396; Fulford Home, 402,680; 

Garden Court Nursing Home, 866,633; Garson Manor Nursing Home, 1,188,465; George Brown College of Applied Arts 
and Technology, 618,449; George Jeffrey Children's Treatment, 1,347,274; Gericare Nursing Home, 1,781,692; The 
Glebe Centre Inc., 2,179,770; Glengarry Outreach Services, 138,140; Golden Dawn Nursing Home, 668,606; Golden 
Years Nursing Home, 1,641,566; The Good Companions' Seniors Centre, 550,175; The Good Neighbours Club 
158,751; Good Samaritan Nursing Home, 1,060,144; Gordon's Residential Home, 277,461; Grace Villa (Hamilton) 
3,592,084; Grandview Rehabilitation and Treatment Centre, 1,472,604; Greater Windsor Senior Citizens Centres 
Association, 191,302; Green Gables Manor Nursing Home, 825,008; Greenwood Court, 607,615; Grey-Bruce Home 
Care, 18,027,832; Grey-Bruce Placement Co-Ordination Service, 225,000; Grey, the Corporation of the County of, 
2,328,846; Grey Sisters of Immaculate Conception, 5,388,004; Groupe Action Pour llinfant la Famille et la 
Communaute, 236,943; The Grove Arnprior and District Nursing Home, 1,328,146; Grove Park Home for Senior 
Citizens, 1,136,819; Grove Park Lodge, 1,379,437; Guelph Services for the Physically Handicapped, 1,158,964; Gull 
Bay Indian Band, 124,181; 

Haarer Residence, 179,143; Hagi's Independent Living Services of Thunder Bay, 1,903,002; Haldimand-Norfolk, 
Regional Municipality of, 8,205,973; Haldimand-Norfolk Community Support Home, 688,155; Haldimand-Norfolk 
Home Care, 10,712,099; Haldimand-Norfolk Placement Co-ordination Services, 213,560; Haliburton, Kawartha, 
Pineridge Home, 333,667; Haliburton, Kawartha, Pineridge Health Unit, 20,026,653; Haliburton County Home 
Support, 259,476; Haliburton Kawartha and Pineridge District Health Council, 151,254; Haliburton, Corporation of 
the County of, 1,606,548; Hallowell Nursing Home, 1,797,485; Halton Helping Hands, 724,817; Halton Region 
Home Care, 20,126,260; Halton, Regional Municipality of, 7,960,538; Hamilton Convalescent Centre, 1,345,679; 
Hamilton Jewish Home for the Aged, 1,357,800; Hamilton Integrated Living Project, 492,838; Hamilton Ruby 
Residence, 169,842; Hamilton-Wentworth Home Care, 45,278,073; Hamilton- Wentworth, Regional Municipality 
of, 12,674,628; Hanover Care Centre, 791,102; Harold and Grace Baker Centre, 2,192,429; Hastings Manor, 
6,677,260; Hastings Prince Edward Palliative Care Services, 379,175; Hastings and Prince Edward Home Care, 
12308,465; Head Injury Association of Durham Region, 254,83 1 ; Heidehof Home for the Aged, 1 ,994, 103; Helen 
Henderson Nursing Home, 858,794; Hellenic Care for Seniors (Toronto) Inc., 1,615,534; Hellenic Home for the 



PUBLIC ACCOUNTS, 1995-96 151 



MINISTRY OF HEALTH — Continued 

Aged Inc., 137,330; Helping Hands Orillia, 580,585; Heritage Green Nursing Home, 1,898,075; Heritage Nursing 
Home, 4,497,208; Hiawatha First Nation, 158,104; Highbourne Lifecare Centre, 5,305,045; Hillcrest Residential 
Home, 136,1 12; Hillside Nursing Home, 1,764,541; Hilltop Manor Nursing Home, 2,937,197; Holland Christian 
Homes Inc., 189,445; Home and Community Support Services, 848,641; Homes First Society, 171,133; Renee 
Horvath, 121,991; Hospice Peterborough, 137,243; Hospice of Windsor Inc., 452,312; Hotel Dieu Hospital, 
1,393,124; Hotel Dieu of St. Joseph Hospital, 130,000; Huntsville District Memorial Hospital, 136,153; Huron 
County, 4,086,583; Huron Lodge, 1,262,569; Huron County Health Unit, 175,892; Huron County Home Care, 
6,044,974; 

I. O. O. F. (International Order of Foresters) Senior Citizen Homes Inc., 2,267,974; Idlewyld Manor, 1,281,898; Ina 
Grafton Gage Home Toronto, 1,456,210; Independent Living Centre of Waterloo Region, 2,000,127; Information 
London, 169,893; Interim Health Care Services, 203,719; Iroquois Lodge Nursing Home, 760,300; Italian Canadian 
Benevolent Corporation, 6,786,401; 

Jay Kar Lodge, 232,815; Jewish Social Services, 142,848; The John Gordon Home, 248,432; John Noble Home, 
6,967,797; Joseph Brant Hospital Day Care, 538,806; Joyce Scott Non-Profit Homes Inc., 214,447; 

Kawartha Participation Projects, 1,434,997; Keast Residence, 133,643; Kennedy Lodge Nursing Home, 6,055,762; 
Kenora District Home for Aged, 4,054,120; Kensington Village Nursing Home, 2,137,361; Kent-Chatham Home 
Care, 11,474,851; County of Kent Social Service, 4,076,866; Kent County Palliative Care Services, 211,030; Kent 
County Children's Treatment Centre, 1,375,786; Kilean Lodge, 949,432; King City Lodge, 641,736; King Nursing 
Home Ltd., 1,728,932; King's Daughters Dinner Wagon, 203,337; Kingston, City of, 5,746,132; Kingston and 
District, 143,143; Kingston, Frontenac Home, 22,631,558; Kingston Frontenac Palliative Care Services, 280,107; 
Kingston General Hospital, 1,507,018; Kingsway Lodge St Marys Ltd., 725,488; Kirkland Lake, Town of, 
1,407,740; J. Kistemaker, 200,745; Kitchener, Corporation of the City of, 217,359; Kitchener- Waterloo Rotary Club, 
2,161,436; Knollcrest Lodge Limited, 1,293,621; Kristus Darzs Home for the Aged, 1,771,084; 

La Salle Manor, 149,524; Lac Seul Band, 167,441; Lady Isabelle Nursing Home, 1,397,301; Lakeview Nursing Home 
Ltd., 139,200; Lambton, Corporation of the County of, 7,236,236; Lambton Elderly Outreach Inc., 505,398; Lanark, 
County of, 5,102,225; Lansdowne Children's Centre, 1,002,392; Lapointe-Fisher Nursing Home, 3,752,676; 
Laughlen Centre, 2,784,773; Laurentian Hospital, 669,584; Le Carrefoure-Senator Rheal Belisle, 170,695; 
Leamington Nursing Home, 2,350,548; Leamington United Mennonite Home and Apartments, 1,365,212; Leeds, 
Grenville and Lanark Palliative Care Services, 372,581; Leeds, Grenville Home Care, 13,660,888; Leisureworld Inc., 
17,464,996; Lennox and Addington, County of 2,593,790; Lincoln Place, 5,145,790; Lodge Residential Home, 
262,079; Lutheran Nursing Home, 601,854; 

MacDonald's Residential Home, 197,703; Madonna Nursing Home, 1,555,575; Maitland Manor Nursing Home, 
1,929,169; Manitoulin Centennial Manor, 1,815,238; Manitoulin Lodge, 1,196,742; Manitoluin Sudbury District 
Palliative Care Services, 317,882; Maple Manor Nursing Home, 1,908,171; Maple Villa Nursing Home, 1,757,733; 
The Maples Home for Seniors, 819,533; Marian Hill Nursing Home, 738,797; Mariann Home, 1,009,724; Markhaven 
Inc., 1,074,218; Marnwood Lifecare Centre, 1,414,579; Martin Residence, 141,294; Maryhill Extended Care Centre 
Ltd., 633,222; Mauno Kaihla Koti Nursing Home, 1,223,200; Maxville Manor, 2,532,119; Maycourt Convalescent 
Home, 670,031; Maynard Nursing Home, 1,563,201; Meadow Park Inc., 4,685,324; Meaford Nursing Home, 
1,384,918; Meals Here and There, 139,892; Meals on Wheels of Kitchener- Waterloo, 169,657; Meals on Wheels 
London, 236,542; Memorial Boys and Girls Club, 171,834; The Mennonite Home Association of York County Inc., 
1,591,445; Mercare Homes Inc., 225,820; Metropolitan Toronto, Municipality of, 80,375,361; Metropolitan Toronto 
Home Care, 134,352,709; Metropolitan Toronto Legion Village, 1,260,165; Michipicoten, Township of, 162,510; 
Mid-Toronto Community Services, 800,361; Middlesex County Home for the Aged, 3,145,881; Middlesex Terrace, 
2,054,264; Middlesex-London Home Care, 30,130,487; Milverton Nursing Home, 207,057; Mississauga, City of, 
152,756; Mississaga Lifecare Centre, 5,310,729; Mississauga Nursing Home, 1,149,685; Mitchell Nursing Home, 
897,832; Mohawks of the Bay of Quinte, 291,816; Momiji Health Care Society Inc., 402,895; Mon Sheong 
Foundation Home, 983,049; Montgomery Lodge, 983,333; Moose Cree First Nation, 134,624; Moravian of the 



152 PUBLIC ACCOUNTS, 1995-96 



MINISTRY OF HEALTH — Continued 

Thames Indian Band, 205,228; Moniston Park Nursing Home, 512,484; Mount Nemo Lodge, 1,106,435; Mr. Austi j 
Reynold Residential Home, 233,952; Munseel Delaware Nation, 132,369; Muskoka, District Municipality o:j 
2,196,813; Muskoka Nursing Home, 1,443,997; Muskoka-East Parry Sound, 7,915,778; Myers Residence, 120,57(' 

Native Canadian Centre of Toronto, 363,441; Neighbours Allied for Better Opportunities in Residential Support, 659,575 
Nelson Residence, 171,998; Nepean Seniors Home Support, 243,272; Newcastle Health Care Centre, 1,886,07" 
Niagara, Regional Municipality of, 19,818,133; Niagara Centre for Independent Living, 153,047; Niagara Distric 
Home Committee, 621,140; Niagara Ina Grafton Gage Home, 595,939; Niagara Peninsula Children's Centre 
1,821,883; Niagara Placement Coordination Service, 736,913; Niagara Regional Home Care, 24,527,534; Nipissin; 
Band of Ojibways, 170,472; Nipissing District East, 4,782,281; Nipissing Manor Nursing Home, 3,027,676. > 
NipponiaHome, 181,476; Nisbet Lodge, 1,286,134; Norcliffe Lifecare Centre, 1,530,523; Norfolk Hospital Nursinj 
Home, 1,804,777; North Bay Home Care, 10,783,338; North Caribou Lake Indian Band, 162,800; North Frontenaii 
Community Services Corporation, 138,639; North Hastings Volunteer Community Services, 180,174; North Pari 
Nursing Home, 1,592,918; North Renfrew Long-Term Care Services Inc., 921,222; North York Central Meals oi< 
Wheels, 140,020; North York Senior Citizens Centre, 408,957; North Yorkers for Disabled Persons Inc., 578,186 I 
Northdale Manor, 186,402; Northern Education Centre for Aging, 127,471; Northumberland, Corporation of th< 
County of, 2,582,967; Northumberland County Community Care Services, 531,042; Northview Nursing Home j 
918,100; Northwestern Health Unit, 177,377; Northwestern Home Care, 5,561,453; Northwestern Independent 
Living Services Inc., 413,422; Norvilla Nursing Home, 742,301; Norwood Nursing Home, 1,261,558; Nucleus | 
Housing Inc., 1,211,757; 

Oakville Lifecare Centre, 5,128,812; Oakville Senior Citizens Residence, 692,505; Oakwood Park Lodge, 3,227,716 
Ojibways of the Garden River Band, 253,917; Ojibways of the Mississaugas Indian Band, 147,669; Ojibways of tht 1 j 
Serpent River Indian Band, 365,337; The Old Mill Guest Home, 145,663; Oliver House Residential Home, 295,327] 
The O'Neill Centre, 3,136,992; Ontario Association of Non-Profit Homes and Services for Seniors, 197,316; Ontario; j 
Conference of Mennonite Churches, 1,421,280; Ontario Community Support Association, 250,000; Ontaric 
Federation of Indian Friendship Centres, 351,198; Ontario March of Dimes, 15,1 16,976; Onyota'aka Homemakersil 
and Nurses, 312,1 12; Organization for Multi-Disabled Inc., 915,387; Osgoode, Township of, 1,195,792; Oshawaji 
Senior Citizens Centre Inc., 280,654; Regional Municipality of Ottawa-Carleton, 19,287,500; Ottawa-Carleton Home 
Care Program, 59,620,303; Ottawa-Carleton Placement Co-Ordination Services, 760,894; Ottawa Children's! j 
Treatment Centre, 2,51 1,303; Ottawa Jewish Home for the Aged, 943,843; Ottawa West Senior Citizens Support! 
Services, 365,879; Owen Sound Health Care Centre, 928,812; Oxford County Home Care, 7,391,403; Owen Sound,! 
Corporation of the City of, 2,497,1 18; Oxford County Home for the Aged, 3,388,276; Oxford Regional Nursingi 
Home, 1,713,202; 

Palliative Care Services for York Region, 191,588; Paragon Residence, 139,527; Parents of Technologically Dependent^ 
Children, 195,000; Parisien Manor Nursing Home, 1,403,621; Park Lane Terrace Nursing Home, 1,183,118; ParkdaleU 
Golden Age Foundation, 244,815; Parkdale Nursing Home, 2,826,162; Parkhill Residential Home, 135,418; 
Parkview Manor Nursing Home, 654,886; Parkview Nursing Centre, 2,573,550; Parkview Transit, 134,785; Parkway i 
House, 432,385; Parkwood Manor, 891,083; District of Parry Sound Welfare, 1,418,549; Parry Sound Friends ofu 
the Physically Handicapped, 491,592; Parry Sound Home Care, 3,563,178; Participation Apartments-Metropolitan ( 
Toronto, 2,930,356; Participation House-Brantford, 1,869,394; Participation House-Hamilton, 2,843,036; I 
Participation House Project-London, 1,686,364; Participation House-Waterloo, 1,049,434; Participation Lodge, | 
Grey/Bruce, 1,176,736; Participation Projects, 1,882,290; Patricia Region Senior Services Inc., 749,168; Barb 
Patterson, 1,307,142; Peat Marwick Thome, 603,158; Peel and Halton Community Access Services, 883,545; Peel 
Hospital in the Home, 543,400; Peel Non-profit Housing Corporation, 1,078,090; Peel Regional Home Care, 
27,581,397; Peel, Regional Municipality of, 9,109,055; Peel Senior Link, 372,637; Pentecostal Benevolent 
Association of Ontario, 3,282,852; People Care Centre, 1,159,107; People Care Tavistock Inc., 2,103,898; Perth 
County Home Care, 5,351,156; Perth Placement Co-ordination Service, 405,993; Peterborough and District Head 
Injury, 181,210; Peterborough Home Care, 11,971,922; Anka Petrovich, 130,478; Physically Handicapped Adult 
Residence of Nipissing and Parry Sound, 781,455; Pine Meadow Nursing Home, 1,178,233; Pine Rest Residence, I 
181,007; Pine Villa Nursing Home, 714,027; Pinecrest Manor Nursing Home, 1,273,041; Pinecrest Nursing Home, 



PUBLIC ACCOUNTS, 1995-96 153 



MINISTRY OF HEALTH — Continued 

2,454,983; Pinehaven Nursing Home, 1,741,878; Pipe and Slipper Home Ltd., 332,636; Placement Co-ordination 
Services-Waterloo, 435,820; Placement Co-ordination Service of Halton Inc., 349,573; Placement Co-ordination 
Services-Wellington, 365,215; Pleasant Manor Care Services, 611,771; Pleasant Meadow Manor, 1,222,638; Pleasant 
Rest Nursing Home, 1,772,266; Porcupine Health Unit, 187,800; Porcupine Home Care, 8,131,618; Port Dover 
Health Care Centre, 1,487,104; Prescott County Hospital in-The-Home, 215,500; Pressick Residence, 123,061; Prince 
Edward, County of, 1,095,661; Prince Edward County Community, 143,095; 

Queensway Nursing Home, 892,852; Quinte Living Centre, 150,316; 

RAISE Home Support Services for the Elderly, 176,929; Rainy River, District of, 3,888,825; Regency Manor Nursing 
Home, 960,357; Regency Park Place, 1,291,871; Religious Hospitallers of St Joseph Villa of Cornwall, 4,1 12,605; 
Renfrew, County of, 7,776,449; Renfrew County Home Care, 13,923,726; Renfrew Palliative Care Service, 235,998; 
Residence Ste.-Marie, 193,189; Residence Limoges, 163,707; Residence St. Pascal, 209,579; Rest Haven Nursing 
Home, 1,328,922; Richmond Terrace, 2,265,305; Richview Baptist Foundation, 335,870; Ridgetown Village, 
807,106; Ritz Lutheran Villa, 1,141,517; River Glen Haven Nursing Home, 2,541,922; Riverbend Place, 1,098,234; 
Riverside Health Care Centre, 1,225,659; Riverview Manor Nursing Home, 2,491,903; Rockcliffe Nursing Home, 
4,730,631; Rotary Childrens Centre, 746,579; Royal Terrace, 1,379,360; Rukavina Residence, 144,844; 

Sagamok Anishnawbek, 126,992; St. Andrew's Centennial Manor, 2,126,369; St. Christopher House, 810,818; St. Clair 
College of Appied Arts and Technology, 375,434; St. Clair West Services for Seniors, 666,865; St Clair O'Connor 
Community Inc., 681,147; Saint Elizabeth Health Care, 562,728; St. Elizabeth Visiting Nurses' Association of the 
Diocese of Hamilton, 483,434; St Hilda's Towers Inc, 203,192; St Jacques Nursing Home, 1,112,932; St. John's 
Retirement Homes Inc., 187,242; St. Joseph Nursing Home, 1,779,943; St Joseph's Health Care System, 2,655,306; 
St Joseph's Heritage, 516,981; St Joseph's Health Centre of London, 4,180,417, St. Mark's Support Services for the 
Physically Challenged Inc., 587,413; St Olga's Nursing Home, 2,307,568; St Paul's l'Amoreaux Centre, 1,418,916; 
St. Raphael's Nursing Home Durham, 345,219; St. Stephen's Community House, 163,914; St Thomas, City of, 
2,505,475; St Viateur Nursing Home, 1,355,522; Salvation Army, 3,276,365; Sandfield Place, 1,044,132; Sandy 
Lake Band, 137,811; Sara Vista Nursing Centre, 1,123,811; Sarnia and District Children's Treatment Centre, 
1,677,344; Samia-Lambton County Placement Co-Ordination, 334,996; Sarnia-Lampton Home Care, 9,128,274; 
Sarsfield Nursing Home 1976, 948,355; Saugeen Villa Nursing Home, 3,197,618; Scarborough Support Services 
for the Elderly, 873,027; Schuller Residence, 179,205; Seaforth Manor, 1,284,160; Second Mile Club of Toronto, 
290,133; Eefje Sedore, 145,324; Senior Activation Maintenance, 265,383; Senior Citizens' Council Peterborough, 
278,967; Senior People's Resources in North Toronto, 829,084; Seniors Health Centre Nursing Home, 3,724,146; 
Service dEntraide Communautaire, 237,868; Services de Sante de Chapleau, 188,078; Services Communautaires de 
Prescott-Russell, 276,084; Sharpe Residence, 165,253; Shelburne Residence, 1,189,509; Sherwood Park Manor, 
1,483,963; Silverts Stores Ltd, 305,198; Simcoe County Association for the Physically Disabled, 1,422,125; Simcoe 
County Home Care, 23,717,952; Simcoe Manor, 8,674,288; Si